Structuring the Tax Consequences of Marriage and Divorce
Author | : Carlyn S. McCaffrey |
Publisher | : Aspen Publishers |
Total Pages | : 508 |
Release | : 1995 |
Genre | : Law |
ISBN | : |
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Author | : Carlyn S. McCaffrey |
Publisher | : Aspen Publishers |
Total Pages | : 508 |
Release | : 1995 |
Genre | : Law |
ISBN | : |
Author | : Sandra D. Glazier |
Publisher | : |
Total Pages | : |
Release | : |
Genre | : Divorce |
ISBN | : 9781633593893 |
...examines the primary income, gift and estate tax rules that apply when married couples divorce or separate. It examines the tax treatment of alimony and separate maintenance and child support payments, the tax consequences of property transfers between spouses and former spouses, dispositions of the marital home, deduction of housing costs after separation, the availability of dependency exemptions, and the impact of divorce and separation on tax return filing status.
Author | : Beverly B. Brautigam |
Publisher | : |
Total Pages | : |
Release | : 1990 |
Genre | : Husband and wife |
ISBN | : |
Author | : Bar Association of Baltimore City. Continuing Legal Education |
Publisher | : |
Total Pages | : 10 |
Release | : 1973 |
Genre | : Husband and wife |
ISBN | : |
Author | : Hector Chade |
Publisher | : |
Total Pages | : 0 |
Release | : 2004 |
Genre | : |
ISBN | : |
This article analyzes the effects of differential tax treatment of married and single individuals in the United States on marriage formation and composition, divorce, and labor supply. We develop a marriage-market model with search frictions and heterogeneous agents that is sufficiently rich to capture key elements of the problem under consideration. We then calibrate the model and use it to evaluate the quantitative effects of several tax reforms aimed at making the tax law neutral with respect to marital status. We find that these reforms (i) systematically increase the labor supply of married females, with changes ranging from 0.3 to 10.1 percent; (ii) have substantial effects on the correlation of spouses' incomes, which changes from 0.2 to values between 0.185 and 0.334; (iii) can lead to either an increase or decrease in the fraction of people married, with changes that range from 0.6 to 2.4 percent.
Author | : Lowell S. Thomas |
Publisher | : |
Total Pages | : 30 |
Release | : 1987-06 |
Genre | : Husband and wife |
ISBN | : 9780831805791 |
The Tax Reform Act of 1986 made dramatic changes in the taxation of individuals. This Supplement alerts readers to those changes that affect various chapters of the main text, such as alimony, qualified retirement plans, dependents, and many others.