The Influence of Tax Law Changes on the Timing of Marriages: A Two-Country Analysis

Alexander M.G. Gelardi

National Tax Journal, 1996, vol. 49, issue 1, 17-30

Abstract: Analyzes the change in taxpayer behavior following amendments of the marital deductions in Canada and England and Wales. Indicates a relationship between the change in the law the relative number of marriages that were performed near the tax year end.

Date: 1996
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:49:y:1996:i:1:p:17-30

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