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A Standardized Net Income Shares Model To Develop Basic Child Support Guidelines

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  • Juan Pablo Navarro Acevedo

Abstract

Research regarding child support typically focuses on the effects of child support awards and its underlying principles within child support models. However, researchers have invested little effort in the analysis of child support guideline comparisons or in the development of analyses to determine whether state adopted guidelines seem reasonable based on state-specific macroeconomic variables. This analysis intends to develop a model to determine the reasonableness of child support guidelines for states that use the income shares method based on the net income of both parents. Further, it intends to suggest that the development of a standard model is possible and, to a certain extent, needed, to obtain interstate uniformity. Findings suggest that the implementation of such a model could lead to more equitable and uniform basic child support awards.

Suggested Citation

  • Juan Pablo Navarro Acevedo, 2014. "A Standardized Net Income Shares Model To Develop Basic Child Support Guidelines," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(1), pages 79-92.
    • Handle: RePEc:ibf:acttax:v:6:y:2014:i:1:p:79-92
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    References listed on IDEAS

    as
    1. Milton Friedman, 1957. "A Theory of the Consumption Function," NBER Books, National Bureau of Economic Research, Inc, number frie57-1.
    2. Milton Friedman, 1957. "Introduction to "A Theory of the Consumption Function"," NBER Chapters, in: A Theory of the Consumption Function, pages 1-6, National Bureau of Economic Research, Inc.
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    More about this item

    Keywords

    Child Support; Basic Child Support Awards; Income Shares Model; Forensic Accounting; Family Law;
    All these keywords.

    JEL classification:

    • D11 - Microeconomics - - Household Behavior - - - Consumer Economics: Theory
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • K36 - Law and Economics - - Other Substantive Areas of Law - - - Family and Personal Law
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • M59 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Other

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