Work

'Til Death or Taxes Do Us Part: The Effect of Income Taxation on Divorce

Year: 1997

Type: article

Abstract: The effect of taxes on divorce has not been considered in previous empirical work on divorce. In this paper we examine the impact of the individual income tax on the likelihood of divorce. Using data from the Panel Study on Income Dynamics, we estimate a discrete-time hazard model of the probability of divorce from the first marriage. We find that couples respond to tax incentives in their decision to divorce, although these responses are typically small. We also estimate the impact of taxes on the separate divorce decisions of men and women. These results indicate that women clearly respond to tax incentives in their divorce decisions; the results for men are not always statistically significant.

Source: The Journal of Human Resources

DOI: 10.2307/146220

Authors: Leslie A. Whittington, James Alm

Language: English

Topic: Gender, Labor, and Family Dynamics

Subfield: Gender Studies

Field: Social Sciences

Domain: Social Sciences

SDGs: Peace, justice, and strong institutions, Gender equality, Reduced inequalities

Open Access status: green

OpenAlex ID: W1497078682

FWCI: 9.047

Cites: 23

Cited by: 81

Related to: 10