Taxes, divorce-transactions costs, economic conditions, and divorce rates: an exploratory empirical inquiry for the United States.
"This study argues that, given the tax deductibility of alimony payments in the United States, higher marginal federal income tax rates may reduce the expected transactions costs of divorce and act thereby to increase the divorce rate. After allowing for a variety of other factors, including inflation, female labor force participation, AIDS, the Vietnam War, age, the availability of legal assistance, and transfer payments, both first-differences estimates and Granger-causality tests strongly support the hypothesis."
Cebula
R J
RJ
Belton
W J
WJ
D000163:Acquired Immunodeficiency Syndrome; D000367:Age Factors; D000569:Americas; D003710:Demography; D019049:Developed Countries; D004194:Disease; D004243:Divorce; D004467:Economics; D004651:Employment; D005376:Financial Management; D015658:HIV Infections; D006280:Health Workforce; D007250:Inflation, Economic; D008393:Marriage; D009656:North America; D011153:Population; D011154:Population Characteristics; D013660:Taxes; D014481:United States; D014777:Virus Diseases
Acquired Immunodeficiency Syndrome; Age Factors; Americas; Demographic Factors; Developed Countries; Diseases; Divorce; Economic Factors; Financial Activities; Hiv Infections; Human Resources; Inflation; Labor Force--women; Macroeconomic Factors; North America; Northern America; Nuptiality; Population; Population Characteristics; Taxation; United States; Viral Diseases