The Effect of Marriage Tax Penalties and Subsidies on Marital Status

2013 ◽  
Vol 34 (4) ◽  
pp. 437-465 ◽  
Author(s):  
Hayley Fisher
Keyword(s):  
2017 ◽  
Vol 46 (5) ◽  
pp. 743-763 ◽  
Author(s):  
Nick Frazier ◽  
Margaret McKeehan

This article provides evidence that the US tax code’s dependence on marital status continues to generate an implicit marriage tax and distort marital decisions. By looking at the timing of marriage rather than the decision to marry, we capture a specific distortion while allowing for heterogeneity in other costs of marriage. Using data on couples from the Panel Study on Income Dynamics between 1986 and 2011, we find that a 1 percent rise in the size of the marriage tax relative to a couple’s income increases the probability of delay by 1.2 percentage points. We further demonstrate the robustness of this result across a variety of alternative specifications and assumptions regarding tax-filing behavior.


2008 ◽  
Vol 39 (10) ◽  
pp. 60-61
Author(s):  
MICHELE G. SULLIVAN
Keyword(s):  

2006 ◽  
Vol 27 (3) ◽  
pp. 172-182 ◽  
Author(s):  
Y. Hamama-Raz ◽  
Z. Solomon

The study examines the contributions of hardiness, attachment style, and cognitive appraisal to the psychological adjustment of 300 survivors of malignant melanoma: The findings show that the survivors' adjustment is by far better predicted by their personal resources and cognitive appraisal than by their sociodemographic features (with the exception of marital status) and features of their illness. Of all the variables, their adjustment was best predicted by their attachment style, with secure attachment making for greater well-being and less distress. These findings add to the ample evidence that personal resources help persons to cope with stressful or traumatic events.


1985 ◽  
Author(s):  
E. Walker ◽  
◽  
B. A. Bettes ◽  
E. L. Kain ◽  
P. Harvey
Keyword(s):  

2010 ◽  
Author(s):  
Sarah M. Haynes ◽  
Jane A. Halpert ◽  
Brian J. Marentette ◽  
Micah D. Lueck

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