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We develop, apply, and test a new measure of the marriage tax - the reduction in future spending from getting married … clone marriage - marrying oneself - to ensure the living-standard loss from marrying is unaffected by spousal choice. Our … calculated high and highly variable marriage taxes materially reduce the probability of marriage particularly for low …
Persistent link: https://www.econbiz.de/10013334378
This paper examines the appropriate tax treatment of the family in a series of analytical models and numerical examples. For a population of taxpaying couples which differ in earning capacity, we derive the optimal tax rates for each potential earner. These rates depend crucially upon own and...
Persistent link: https://www.econbiz.de/10012478780
marriage among parents without a four-year college degree. This paper presents a number of facts about these trends, drawing on … divorce. Third, the widening college gap in children's family structure corresponds to a widening college gap in marriage … the eroding economic position of men without a four-year college degree and their declining marriage rates. Fourth, the …
Persistent link: https://www.econbiz.de/10013210106
higher marriage rates for women and lower for men. Land abundance favored higher fertility. The demands of childcare …
Persistent link: https://www.econbiz.de/10014247997
taxation is estimated to be 29.6% of tax revenue raised. The effect of the new 10% deduction to ease the marriage tax for …
Persistent link: https://www.econbiz.de/10012477825
Income tax burdens on family units are adjusted to reflect differences in ability to pay attributable to whether the unit consists of a single individual or a married couple and how many dependents are present. Substantial controversy exists over the appropriate forms of adjustment, and existing...
Persistent link: https://www.econbiz.de/10012474778
Currently U.S. Federal Income Tax schedules do not maintain marriage neutrality, that is, tax liabilities depend upon …
Persistent link: https://www.econbiz.de/10012478239
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 …
Persistent link: https://www.econbiz.de/10012468916
Over 18 million taxpayers are projected to receive the Earned Income Tax Credit (EITC) in tax year 1997, at a total cost to the federal government of about 25 billion dollars. The EITC is refundable, so that any amount of the credit exceeding the family's tax liability is returned in the form of...
Persistent link: https://www.econbiz.de/10012471956
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 …
Persistent link: https://www.econbiz.de/10012474223