LaLumia, Sara; Sallee, James M.; Turner, Nicholas - In: American Economic Journal: Economic Policy 7 (2015) 2, pp. 258-93
This paper uses data from the universe of tax returns filed between 2001 and 2010 to test whether parents shift the timing of childbirth around the New Year to gain tax benefits. Filers have an incentive to shift births from early January into late December, through induction or cesarean...
