Same-Sex Marriage Recognition and Taxes: New Evidence about the Impact of Household Taxation (Record no. 133706)

MARC details
000 -LEADER
fixed length control field 01407nam a2200217Ia 4500
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 240826s9999||||xx |||||||||||||| ||und||
022 ## - INTERNATIONAL STANDARD SERIAL NUMBER
International Standard Serial Number 0034-6535
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Isaac, Elliott
9 (RLIN) 120421
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name 2024
9 (RLIN) 120422
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Friedberg, Leora
9 (RLIN) 120423
245 #0 - TITLE STATEMENT
Title Same-Sex Marriage Recognition and Taxes: New Evidence about the Impact of Household Taxation
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Name of publisher, distributor, etc. The Review of Economics and Statistics
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2024
300 ## - PHYSICAL DESCRIPTION
Extent 85-101
520 ## - SUMMARY, ETC.
Abstract The U.S. income tax code encourages marriage for some and discourages marriage for others, but same-sex couples were only recently exposed to these incentives. We estimate marriage responses by exploiting variation in the recognition of same-sex marriages for tax purposes versus earlier papers leveraging smaller changes. Using the American Community Survey, which reports cohabitation and marriage, we estimate a significant though very small marriage elasticity, with further analysis suggesting a higher (though still small) elasticity for low-earning households and in response to federal taxes specifically. Our estimates imply that the 2018 tax reform will increase marriage among high-earning cohabiting couples.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Household Taxation
9 (RLIN) 120424
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Income Taxation
9 (RLIN) 5456
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Marriage Tax
9 (RLIN) 120425
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Same-Sex Marriage
9 (RLIN) 120426
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://doi.org/10.1162/rest_a_01176">https://doi.org/10.1162/rest_a_01176</a>
999 ## - SYSTEM CONTROL NUMBERS (KOHA)
Koha biblionumber 133706
Holdings
Withdrawn status Lost status Damaged status Not for loan Home library Current library Date acquired Serial Enumeration / chronology Total Checkouts Barcode Date last seen Price effective from Koha item type
        Dr VKRV Rao Library Dr VKRV Rao Library 27/08/2024 Vol. 106, No. 1   AI357 27/08/2024 27/08/2024 Article Index