wow-inequalities/02-data/intermediate/wos_sample/c8bde8c010d66b12dabda51050e3b2f7-lalumia-sara/info.yaml

73 lines
2.3 KiB
YAML
Raw Normal View History

2023-09-28 14:46:10 +00:00
abstract: 'The United States changed its tax treatment of married couples in 1948,
from a system in which each spouse paid taxes on his or her own income
to a system in which a married couple is taxed as a unit. The switch
from separate to joint taxation changed incentives for labor supply and
asset ownership. This paper investigates the effects of the conversion
to joint taxation, taking advantage of a natural experiment created by
cross-state variation in property laws. Married individuals in states
with community property laws had always been taxed as if each spouse had
earned half of the couple''s income, and thus were unaffected by the 1948
legal change. Comparing the behavior of highly-educated taxpayers in
affected and unaffected states indicates that the tax change is
associated with a decline of approximately 2 percentage points in the
employment rate of married women, consistent with the higher
first-dollar tax rates they faced after 1948. Women married to
self-employed men were also less likely to have non-wage income after
1948, reflecting pre- 1948 allocation of family assets to wives for tax
purposes. The effects of joint taxation on married men''s labor force
participation and non-wage income holding are generally not
statistically significant. (c) 2008 Elsevier B.V. All rights reserved.'
affiliation: 'LaLumia, S (Corresponding Author), Williams Coll, Dept Econ, Seeley
House 4, Williamstown, MA 01267 USA.
Williams Coll, Dept Econ, Williamstown, MA 01267 USA.'
author: LaLumia, Sara
author-email: Sara.Lalumia@williams.edu
author_list:
- family: LaLumia
given: Sara
da: '2023-09-28'
doi: 10.1016/j.jpubeco.2008.01.009
files: []
issn: 0047-2727
journal: JOURNAL OF PUBLIC ECONOMICS
keywords: joint taxation; labor supply
keywords-plus: 'WORLD-WAR-II; HOUSEHOLD PRODUCTION; TAX UNIT; SEPARATE TAXATION;
PARTICIPATION; REFORM; WOMEN'
language: English
month: JUL
number: '7'
number-of-cited-references: '44'
pages: 1698-1719
papis_id: 8a31293d3d5d7906833dc1080e042c4a
ref: Lalumia2008effectsjoint
times-cited: '30'
title: The effects of joint taxation of married couples on labor supply and non-wage
income
2023-10-01 08:15:07 +00:00
type: article
2023-09-28 14:46:10 +00:00
unique-id: WOS:000257052100009
usage-count-last-180-days: '1'
usage-count-since-2013: '21'
volume: '92'
web-of-science-categories: Economics
year: '2008'