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