Add wos sample results library

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

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+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
+type: Article
+unique-id: WOS:000257052100009
+usage-count-last-180-days: '1'
+usage-count-since-2013: '21'
+volume: '92'
+web-of-science-categories: Economics
+year: '2008'