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Author: Chandra, Amitabh
Resulting in 1 citation.
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Dickert-Conlin, Stacy Chandra, Amitabh |
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Taxes and the Timing of Births Journal of Political Economy 107,1 (February 1999): 161-177. Also: http://www.jstor.org/stable/10.1086/250054 Cohort(s): Children of the NLSY79, NLSY79 Publisher: University of Chicago Press Keyword(s): Childbearing; Fertility; Taxes Because the tax savings of having a child are realized only if the 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 having a child by $500 raises the probability of having the child in the last week of December by 26.9 percent. Copyright by the University of Chicago. All rights reserved. |
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Bibliography Citation
Dickert-Conlin, Stacy and Amitabh Chandra. "Taxes and the Timing of Births." Journal of Political Economy 107,1 (February 1999): 161-177.
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