EITC and marriage.(Earned Income Tax Credit): An article from: National Tax Journal

by Stacy Dickert-Conlin, Scott Houser

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This digital document is an article from National Tax Journal, published by National Tax Association on March 1, 2002. The length of the article is 8679 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the author: The Earned Income Tax Credit (EITC) could either penalize or subsidize marriage. Using data from the Survey of Income and Program Participation and controlling for individual fixed effects and the endogeneity of the EITC, we find that, among a sample of married women with children, those who face larger increases in their EITC are less likely to remain married. However, the effect is economically insignificant. We find no relationship between the EITC and marriage for unmarried women. We conclude that the EITC expansions during the early- to mid-1990s had little or no effect on marriage decisions.

Citation Details
Title: EITC and marriage.(Earned Income Tax Credit)
Author: Stacy Dickert-Conlin
Publication: National Tax Journal (Refereed)
Date: March 1, 2002
Publisher: National Tax Association
Volume: 55 Issue: 1 Page: 25(17)

Distributed by Thomson Gale

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