THE INFLUENCE OF TAX LAW CHANGES ON THE TIMING OF MARRIAGES: A TWO-COUNTRY ANALYSIS
- 1 March 1996
- journal article
- research article
- Published by University of Chicago Press in National Tax Journal
- Vol. 49 (1) , 17-30
- https://doi.org/10.1086/ntj41789183
Abstract
This paper analyzes the change in taxpayer behavior following amendments of the marital deductions in Canada and England and Wales. A short interrupted time-series design was used. There was a significant drop in the percentage of marriages occurring in the last month of the tax years and increases in the summer months. This indicates a relationship between the change in the law and the relative number of marriages that were performed near the tax year-end. This paper adds to the stream of research that taxes do distort behavior and that there are strategic players in personal matters.Keywords
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