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Author: Dickert-Conlin, Stacy
Resulting in 2 citations.
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Dickert-Conlin, Stacy Chandra, Amitabh |
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Taxes and the Timing of Births Journal of Political Economy 107,1 (February 1999): 161-177. Also: http://www.jstor.org/stable/10.1086/250054 Cohort(s): Children of the NLSY79, NLSY79 Publisher: University of Chicago Press Keyword(s): Childbearing; Fertility; Taxes Because the tax savings of having a child are realized only if the birth takes place before midnight, January 1, the incentives for the "marginal" birth are substantial. Using a sample of children from the National Longitudinal Survey of Youth we find that the probability that a child is born in the last week of December, rather than the first week of January, is positively correlated with tax benefits. We estimate that increasing the tax benefit of having a child by $500 raises the probability of having the child in the last week of December by 26.9 percent. Copyright by the University of Chicago. All rights reserved. |
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Bibliography Citation
Dickert-Conlin, Stacy and Amitabh Chandra. "Taxes and the Timing of Births." Journal of Political Economy 107,1 (February 1999): 161-177.
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Dickert-Conlin, Stacy Houser, Scott Li, Yun Ondrich, Jan |
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Earned Income Tax Credit, Premarital Pregnancy, and Duration to Marriage Presented: Minneapolis, MN, Population Association of America Annual Meeting, May 2003 Cohort(s): NLSY79 Publisher: Population Association of America Keyword(s): Earned Income Tax Credit (EITC); Family Structure; Marriage; Taxes; Transfers, Financial Permission to reprint the abstract has not been received from the publisher. The Earned Income Tax Credit (EITC) is a refundable tax credit paid to low-income families who work, with the largest credits going to families with children. The increasing role of the tax system as a means for transferring income to families raises the concern that, like welfare, there may be unintentional incentives implicit in the EITC that discourage marriage. The structure of the EITC may lead to "marriage penalties"; however, the EITC may also subsidize marriage. Large expansions in the EITC during the 1990s provide an excellent source of variation for investigating whether the EITC influences family structure. We use the National Longitudinal Survey of Youth to consider the question of whether the EITC influenced family structure decisions. We control for characteristics like welfare generosity in the respondent's state, age, education, and number of children, in addition to controlling for the change in the individual's EITC incentives for marriage. |
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Bibliography Citation
Dickert-Conlin, Stacy, Scott Houser, Yun Li and Jan Ondrich. "Earned Income Tax Credit, Premarital Pregnancy, and Duration to Marriage." Presented: Minneapolis, MN, Population Association of America Annual Meeting, May 2003. |