Taxes, divorce-transactions costs, economic conditions, and divorce rates: an exploratory empirical inquiry for the United States
Cebula, R.J.; Belton, W.J.
Public Finance 50(3): 342-355
1995
ISSN/ISBN: 0033-3476 PMID: 12178367 Document Number: 308820
"This study argues that, given the tax deductibility of alimony payments in the United States, higher marginal federal income tax rates may reduce the expected transactions costs of divorce and act thereby to increase the divorce rate. After allowing for a variety of other factors, including inflation, female labor force participation, AIDS, the Vietnam War, age, the availability of legal assistance, and transfer payments, both first-differences estimates and Granger-causality tests strongly support the hypothesis."
Document emailed within 1 workday
Related Documents
Razyurovich, L. 2013: Divorce Penalty or Divorce Premium? A Longitudinal Analysis of the Consequences of Divorce for Men's and Women's Economic Activity - Peine de divorce ou prime de divorce? Une analyse longitudinale des effets du divorce sur l'activité économique des hommes et des femmes European Sociological Review 29(2): 373-385Razyurovich, L. 2013: Divorce Penalty or Divorce Premium? A Longitudinal Analysis of the Consequences of Divorce for Men's and Women's Economic Activity - Peine de divorce ou prime de divorce? Une analyse longitudinale des effets du divorce sur l'activité économique des hommes et des femmes European Sociological Review 29(2): 373-385
Razyurovich, L. 2013: Divorce Penalty or Divorce Premium? A Longitudinal Analysis of the Consequences of Divorce for Men's and Women's Economic Activity - Peine de divorce ou prime de divorce? Une analyse longitudinale des effets du divorce sur l'activité économique des hommes et des femmes European Sociological Review 29(2): 373-385
Razyurovich, L. 2013: Divorce Penalty or Divorce Premium? A Longitudinal Analysis of the Consequences of Divorce for Men's and Women's Economic Activity - Peine de divorce ou prime de divorce? Une analyse longitudinale des effets du divorce sur l'activité économique des hommes et des femmes European Sociological Review 29(2): 373-385
Razyurovich, L. 2013: Divorce Penalty or Divorce Premium? A Longitudinal Analysis of the Consequences of Divorce for Men's and Women's Economic Activity - Peine de divorce ou prime de divorce? Une analyse longitudinale des effets du divorce sur l'activité économique des hommes et des femmes European Sociological Review 29(2): 373-385
Razyurovich, L. 2013: Divorce Penalty or Divorce Premium? A Longitudinal Analysis of the Consequences of Divorce for Men's and Women's Economic Activity - Peine de divorce ou prime de divorce? Une analyse longitudinale des effets du divorce sur l'activité économique des hommes et des femmes European Sociological Review 29(2): 373-385
Razyurovich, L. 2013: Divorce Penalty or Divorce Premium? A Longitudinal Analysis of the Consequences of Divorce for Men's and Women's Economic Activity - Peine de divorce ou prime de divorce? Une analyse longitudinale des effets du divorce sur l'activité économique des hommes et des femmes European Sociological Review 29(2): 373-385
Razyurovich, L. 2013: Divorce Penalty or Divorce Premium? A Longitudinal Analysis of the Consequences of Divorce for Men's and Women's Economic Activity - Peine de divorce ou prime de divorce? Une analyse longitudinale des effets du divorce sur l'activité économique des hommes et des femmes European Sociological Review 29(2): 373-385
Razyurovich, L. 2013: Divorce Penalty or Divorce Premium? A Longitudinal Analysis of the Consequences of Divorce for Men's and Women's Economic Activity - Peine de divorce ou prime de divorce? Une analyse longitudinale des effets du divorce sur l'activité économique des hommes et des femmes European Sociological Review 29(2): 373-385
Razyurovich, L. 2013: Divorce Penalty or Divorce Premium? A Longitudinal Analysis of the Consequences of Divorce for Men's and Women's Economic Activity - Peine de divorce ou prime de divorce? Une analyse longitudinale des effets du divorce sur l'activité économique des hommes et des femmes European Sociological Review 29(2): 373-385
Mullins, L.C.; Brackett, K.P.; Bogie, D.W.; Pruett, D. 2004: The impact of religious homogeneity on the rate of divorce in the United States - L'impact de l'homogénéité religieuse sur le taux de divorce aux Etats-Unis Sociological Inquiry 74(3): 338-354
Viaux, J.L. 1996: Vous me direz chez qui je dois aller : Stratégies d'enfants dans des contentieux de divorce : Les professionnels du divorce et l'enfant - You'll tell me to whose house I have to go : children strategies in divorce disputes : Professionals of divorce and children Dialogue (Paris 196?) (132): 107-120
Smock, P.J.; Manning, W.D.; Gupta, S. 1999: The effect of marriage and divorce on women's economic well-being - L'impact du mariage et du divorce sur le bien-être économique des femmes American Sociological Review 64(6): 794-812
Synge, J. 1994: VOLGY, Sandra S., ed., WOMEN AND DIVORCE/MEN AND DIVORCE: Gender Differences in Separation, Divorce and Remarriage Journal of Comparative Family Studies 25(3): 419-420
Synge, J. 1994: VOLGY, Sandra S., ed., WOMEN AND DIVORCE/MEN AND DIVORCE: Gender Differences in Separation, Divorce and Remarriage Journal of Comparative Family Studies 25(3): 419-420
Synge, J. 1994: VOLGY, Sandra S., ed., WOMEN AND DIVORCE/MEN AND DIVORCE: Gender Differences in Separation, Divorce and Remarriage Journal of Comparative Family Studies 25(3): 419-420
Fischer, T. 2007: Parental Divorce and Children's Socio-economic Success: Conditional Effects of Parental Resources Prior to Divorce, and Gender of the Child Sociology 41(3): 475-495
Ruggles, S. 1997: The rise of divorce and separation in the United States, 1880-1990 Demography 34(4): 455-66; discussion 467-79
Sherwood, H.C. 1975: Divorce and taxes: when they must mix Dental Management 15(2): 75-78
Das, C. 2012: Barriers and Supports to Divorce for Victimised British-Indian Mothers and Consequences of Divorce: Narratives of British-Indian Adult Children of Divorce Child Care in Practice 18(2): 147-164