Taxes and the timing of births

被引:104
作者
Dickert-Conlin, S [1 ]
Chandra, A
机构
[1] Syracuse Univ, Syracuse, NY 13244 USA
[2] Univ Kentucky, Lexington, KY 40506 USA
关键词
D O I
10.1086/250054
中图分类号
F [经济];
学科分类号
02 ;
摘要
Because the tax savings of having a child are realized only if die 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 hating a child by $500 raises the probability of having the child in the last week of December by 26.9 percent.
引用
收藏
页码:161 / 177
页数:17
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