| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w23972 |
| 来源ID | Working Paper 23972 |
| The Effects of Marriage-Related Taxes and Social Security Benefits | |
| Margherita Borella; Mariacristina De Nardi; Fang Yang | |
| 发表日期 | 2017-10-30 |
| 出版年 | 2017 |
| 语种 | 英语 |
| 摘要 | In the U.S., both taxes and old age Social Security benefits depend on one's marital status and tend to discourage the labor supply of the secondary earner. We study the effects of eliminating these marriage-related provisions on the labor supply and savings of two different cohorts. To do so, we estimate a rich life-cycle model of couples and singles using the Method of Simulated Moments (MSM) on the 1945 and 1955 birth-year cohorts. Our model matches well the life cycle profiles of labor market participation, hours, and savings for married and single people and generates plausible elasticities of labor supply. We find that these marriage-related provisions reduce the participation of married women over their life cycle, the participation of married men after age 55, and the savings of couples. These effects are large for both the 1945 and 1955 cohorts, even though the latter had much higher labor market participation of married women to start with. |
| 主题 | Microeconomics ; Households and Firms ; Macroeconomics ; Consumption and Investment ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w23972 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/581646 |
| 推荐引用方式 GB/T 7714 | Margherita Borella,Mariacristina De Nardi,Fang Yang. The Effects of Marriage-Related Taxes and Social Security Benefits. 2017. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w23972.pdf（992KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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