Anderberg, Dan; Rainer, Helmut; Roeder, Kerstin - 2016
, sophisticated couples - but not naive ones - may choose to enter marriage on terms which make divorce more costly to obtain. Third …-restoring earnings tax is genderneutral and fairly flat with respect to marriage duration. The optimal divorce tax is an inverted …-U function of marriage duration, reaches its maximum when children are in their teens, and declines thereafter. We use our …