Do Taxes Affect Marriage? Lessons from History

Do Taxes Affect Marriage? Lessons from History
Author: Edward G. Fox
Publisher:
Total Pages: 53
Release: 2017
Genre:
ISBN:

The question of how to tax married couples has remained controversial since the adoption of the federal income tax over a century ago. The appropriate answer to this question depends in part on how sensitive couples are to taxes when deciding to marry. Yet we know surprisingly little about how taxes shape couples' marriage choices. This Article begins to fill that gap using a natural experiment generated by the halting shift in how the income tax treated married couples in the mid-Twentieth Century. The system moved from taxing married couples as two individuals--in which case marriage largely did not affect taxes--to taxing married couples on their joint income. At the time of this shift, joint taxation lowered couples' taxes upon marriage. The change to joint taxation, however, came later to some states, creating a natural experiment to study its impact on marriage rates. This Article shows that annual marriage rates increased by 9% in the relevant states after the introduction of joint taxation made marriage tax-advantaged, with affected men marrying 3 to 5 months sooner on average. This suggests that at any given time during this period there were tens or hundreds of thousands of married couples in the United States who would not have been married if not for the tax incentives. Couples appear to have been unexpectedly responsive to the tax changes given that unmarried cohabitation was not acceptable under the social mores of the day. If anything, Americans today are likely more sensitive to taxes when deciding whether and when to marry, suggesting that joint taxation continues to affect marriage decisions today. This in turn strengthens the case for returning to individual taxation of marriage if the goal is to avoid inefficiently distorting people's marriage decisions. By contrast, if the government wishes to encourage marriage, the results imply that using the tax code may be effective under some circumstances, but further analysis suggests that joint taxation remains a poor choice for doing so.

The Marriage Tax Penalty

The Marriage Tax Penalty
Author: Jane Gravelle
Publisher: Nova Publishers
Total Pages: 96
Release: 2003
Genre: Business & Economics
ISBN: 9781590335888

This book is an overview of issues associated with the marriage penalty. The first section explains how the marriage penalty (and the marriage bonus) arises and why it is not possible to achieve simultaneously the goals of marriage neutrality and horizontal equity across families in a progressive tax system. The second section discusses the size of the marriage penalty, the bonus and importantly, the notion that the marriage penalty is not a precisely defined measure. The next section outlines the issues of equity, efficiency and simplicity that are part of the frame work for evaluating policy and the final section discusses various legislative proposals in light of these objectives. The book also estimates the effects of current tax policies on families of different types and sizes and analyses proposals to address the marriage penalty and the child tax credit. It contains a history of the development of tax provisions affecting the family.

Pain and Perseverance-A Testimony of Life's Lessons

Pain and Perseverance-A Testimony of Life's Lessons
Author: Elise Wilfred
Publisher: AuthorHouse
Total Pages: 130
Release: 2009-11
Genre:
ISBN: 1449031064

Have you been deathly ill? Did you make a decision that caused discord in your family? Has your lifetime dream ever been threatened? Are you contemplating a divorce? Have you experienced self doubt and anxiety? Has someone you love been dishonest with you and emotionally abusive? Have the decisions you made in life affected your children? Are you a professional woman who has been used financially by a mate? Do you suffer with adult Attention Deficit Disorder or Attention Deficit Hyperactivity Disorder? Did you ever have to start your life all over? Have you ever heard God's voice, but could not recognize it? Dr. Elise Wilfred has experienced all of those things. In this compelling story of faith and determination, she gives her testimony of the life lessons that brought her closer to God. Dr. Wilfred uses her personal experiences and medical knowledge to offer unique insights into issues that many people can relate to. This is a self help book that can serve as a template for anyone experiencing similar obstacles in life. There are bible verses and other information that can be applied to each situation.

For Good and Evil

For Good and Evil
Author: Charles Adams
Publisher:
Total Pages: 584
Release: 1999
Genre: Business & Economics
ISBN:

Taxation is a grim reality of life. But few realize the impact that taxation has had on society. This serious, but often amusing, book focuses on the enormous influence that taxation has had on the structuring of society throughout the ages and around the world. Told by an expert on taxation, For Good and Evil is a sweeping overview of the history of taxes from ancient Egypt to today. Full of fascinating details and little-known facts, this book will change forever the way you think about taxes.

War and Taxes

War and Taxes
Author: Steven A. Bank
Publisher: The Urban Insitute
Total Pages: 248
Release: 2008
Genre: Business & Economics
ISBN: 9780877667407

Introduction: This book explores the long history of American taxation during times of war. As political scientist David Mayhew recently observed, since it's founding in 1789, the United States has conducted hot wars for some 38 years, occupied the South militarily for a decade, waged the Cold War for several decades, and staged countless smaller actions against Indian tribes or foreign powers. The cost of these activities has been immense, with important and lasting consequences for the tax system, the economy, and the nation's political structure. By focusing on tax legislation, we hope to identify some of these consequences. But we are not interested in simply recounting statutory details. Rather, we hope to illuminate the politics of war taxation, with a special focus on the influence of arguments concerning "shaped sacrifice" in shaping wartime tax policy. Moreover, we aim to shed light on a less examined aspect of this history by offering a detailed account of wartime opposition to increased taxes.

A Cultural History of Marriage in the Age of Empires

A Cultural History of Marriage in the Age of Empires
Author: Paul Puschmann
Publisher: Bloomsbury Publishing
Total Pages: 253
Release: 2021-11-18
Genre: History
ISBN: 1350179744

During the age of empires (1800–1900), marriage was a key transition in the life course worldwide, a rite of passage everywhere with major cultural significance. This volume presents an overview of the period with essays on Courtship and Ritual; Religion, State and Law; Kinship and Social Networks; the Family Economy; Love and Sex; the Breaking of Vows; and Representations of Marriage. Using this framework, this volume explores global trends in marriage. In nineteenth-century Western Europe, marriage was increasingly regarded as the only way to reach happiness and self-fulfilment. In the United States former slaves obtained the right to marry, leading to a convergence in marriage patterns between the black and white populations. In Latin America, marriage remained less common, but marriage rates were nevertheless on the rise. In African and Asian societies, European colonial powers tried to change indigenous marriage customs like polygamy and arranged marriages, but had limited success. Across the globe, in a time of turbulent political and economic change, marriage and the family remained crucial institutions, the linchpins of society that they had been for centuries.

Reducing the Tax Burden

Reducing the Tax Burden
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
Total Pages: 384
Release: 2000
Genre: Business & Economics
ISBN:

Taxation

Taxation
Author: Simon R. James
Publisher: Taylor & Francis
Total Pages: 456
Release: 2002
Genre: Business & Economics
ISBN: 9780415188012