taxation is estimated to be 29.6% of tax revenue raised. The effect of the new 10% deduction to ease the marriage tax for …

Marriage penalties are a controversial feature of many government policies. Empirical evidence of their behavioral … decision. We investigate the removal of marriage penalties from the surviving spouse pensions of the Canadian public pension … marriage penalties can have large and persistent effects on marriage decisions. We also present evidence suggesting that it is …

Currently U.S. Federal Income Tax schedules do not maintain marriage neutrality, that is, tax liabilities depend upon …

individuals. We use a sample of actual tax returns to compute estimates of the 'marriage tax' - the change in couples joint tax … upon marriage - under this new law. We predict that in 1994 52 percent of American couples will pay a marriage tax, with an … amount of dispersion in the population. Under the new law, the marriage tax for certain low-income families can exceed $3 …

Marriage has declined since 1960, with the drop being bigger for non-college educated individuals versus college …. A unified model of marriage, divorce, educational attainment and married female labor-force participation is developed …

We document key facts about marriage and divorce, comparing trends through the past 150 years and outcomes across … quarter century. Marriage rates have also been falling, but more strikingly, the importance of marriage at different points in … the life cycle has changed, reflecting rising age at first marriage, rising divorce followed by high remarriage rates, and …

changed in recent decades: the separation of sex, marriage, and childbearing; fewer children and smaller households … members (e.g., children) or to promote marriage and fertility …