title: The marriage tax and the rate and timing of marriage.
abstract: "The effect of the differential tax treatment of married and unmarried couples, the so-called marriage tax, on the rate and timing of [U.S.]  marriages is analyzed. Using time-series data, we study the effect of the marriage tax on the fraction of unmarried women over the age of 15 years who marry in each year. We find no effect. We also investigate whether couples shift the timing of their marriage from the end of one year to the beginning of the next year in response to an increase in the marriage tax. We find empirical support for this behavior."
mesh_terms: D000569:Americas; D003710:Demography; D019049:Developed Countries; D004467:Economics; D005376:Financial Management; D017533:Marital Status; D008393:Marriage; D009656:North America; D011153:Population; D011157:Population Dynamics; D013660:Taxes; D013997:Time Factors; D014481:United States
keywords: Americas; Demographic Factors; Developed Countries; Economic Factors; Financial Activities; Marital Status--determinants; Marriage; Marriage Patterns--determinants; North America; Northern America; Nuptiality; Population; Population Dynamics; Taxation; Time Factors; United States