Add to ORKGTraditionally defined as the union of one man and one woman charged with the responsibility of rearing children, the notion of family now includes a variety of living arrangements including non-marital cohabitation and single parents. The current study investigates individual incentives to change family structure from a person’s original status as single. This conceptual research, which is grounded in theories of marriage, proposes that federal, personal income tax is an input to change in family structure. A model of family structure change and propositions of the relationship between the federal tax and family structure are developed
Tax scholarship has long struggled with whether married taxpayers should be taxed differently from u...
La famille et la fiscalité entretiennent des relations aussi anciennes que complexes. Cette imbricat...
Over the past 40 years, shifting demographics and profound attitudinal changes have helped redefine ...
Traditionally defined as the union of one man and one woman charged with the responsibility of reari...
From dual-earner, married couples, to opposite and same-sex cohabitation, America\u27s family struct...
I examine the e¤ects of changes in the personal income tax system on spousal welfare and household e...
In this paper the “evidence-based” framework of the field of Family Policy is applied to tax policy....
The first section summarizes the major features of the tax law affecting families and family choices...
The study examines data regarding splitting of family tax benefit received upon children in personal...
A persistent problem in the theory of income taxation is whether naturalpersons should be taxed as i...
The fiscal rules underlying the taxation of family income, over the years, have undergone profound ...
This paper uses the French family quotient reform of 1995 to analyze the impact of the individual in...
This study also calculates the family structure incentives present in welfare policy. Contrary to pr...
The Tax Code contains not one, but two conceptions of family. Existing scholarship does not address ...
The income-splitting method of personal income taxation assesses a couple's tax liability by assigni...
Tax scholarship has long struggled with whether married taxpayers should be taxed differently from u...
La famille et la fiscalité entretiennent des relations aussi anciennes que complexes. Cette imbricat...
Over the past 40 years, shifting demographics and profound attitudinal changes have helped redefine ...
Traditionally defined as the union of one man and one woman charged with the responsibility of reari...
From dual-earner, married couples, to opposite and same-sex cohabitation, America\u27s family struct...
I examine the e¤ects of changes in the personal income tax system on spousal welfare and household e...
In this paper the “evidence-based” framework of the field of Family Policy is applied to tax policy....
The first section summarizes the major features of the tax law affecting families and family choices...
The study examines data regarding splitting of family tax benefit received upon children in personal...
A persistent problem in the theory of income taxation is whether naturalpersons should be taxed as i...
The fiscal rules underlying the taxation of family income, over the years, have undergone profound ...
This paper uses the French family quotient reform of 1995 to analyze the impact of the individual in...
This study also calculates the family structure incentives present in welfare policy. Contrary to pr...
The Tax Code contains not one, but two conceptions of family. Existing scholarship does not address ...
The income-splitting method of personal income taxation assesses a couple's tax liability by assigni...
Tax scholarship has long struggled with whether married taxpayers should be taxed differently from u...
La famille et la fiscalité entretiennent des relations aussi anciennes que complexes. Cette imbricat...
Over the past 40 years, shifting demographics and profound attitudinal changes have helped redefine ...