IDEAS home Printed from https://ideas.repec.org/a/ntj/journl/v61y2008i2p167-87.html
   My bibliography  Save this article

Taxing the Stork

Author

Listed:
  • Kureishi, Wataru
  • Wakabayashi, Midori

Abstract

We examine the tax–deduction incentive for parents to have babies in December rather than January, focusing on whether or not parents get "shotgun married." We choose this focus because non–shotgun–married parents are more likely than shotgun–married parents to time conception and, consequently, the birth of their children. Results show that in the 1976 forward sample, the tax deduction is positively correlated with December births among non–shotgun–married parents, who are likely to time conception for tax purposes, but not among shotgun–married parents. In other samples, the differential effect between shotgun– and non–shotgun–married parents, is consistent as predicted.

Suggested Citation

  • Kureishi, Wataru & Wakabayashi, Midori, 2008. "Taxing the Stork," National Tax Journal, National Tax Association;National Tax Journal, vol. 61(2), pages 167-187, June.
    • Handle: RePEc:ntj:journl:v:61:y:2008:i:2:p:167-87
    DOI: 10.17310/ntj.2008.2.01
    as

    Download full text from publisher

    File URL: https://doi.org/10.17310/ntj.2008.2.01
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://doi.org/10.17310/ntj.2008.2.01
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://libkey.io/10.17310/ntj.2008.2.01?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Lillard, Lee A, 1977. "Inequality: Earnings vs. Human Wealth," American Economic Review, American Economic Association, vol. 67(2), pages 42-53, March.
    2. Gans, Joshua S. & Leigh, Andrew, 2009. "Born on the first of July: An (un)natural experiment in birth timing," Journal of Public Economics, Elsevier, vol. 93(1-2), pages 246-263, February.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Dickert-Conlin, Stacy & Elder, Todd, 2010. "Suburban legend: School cutoff dates and the timing of births," Economics of Education Review, Elsevier, vol. 29(5), pages 826-841, October.
    2. Janice Compton & Lindsay M. Tedds, 2016. "Effects of the 2001 Extension of Paid Parental Leave Provisions on Birth Seasonality in Canada," Canadian Public Policy, University of Toronto Press, vol. 42(1), pages 65-82, March.
    3. Sara LaLumia & James M. Sallee & Nicholas Turner, 2015. "New Evidence on Taxes and the Timing of Birth," American Economic Journal: Economic Policy, American Economic Association, vol. 7(2), pages 258-293, May.
    4. Kawaguchi, Daiji, 2011. "Actual age at school entry, educational outcomes, and earnings," Journal of the Japanese and International Economies, Elsevier, vol. 25(2), pages 64-80, June.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Beatrice Brunner & Andreas Kuhn, 2011. "Financial Incentives, the Timing of Births, Birth Complications, and Newborns’ Health: Evidence from the Abolition of Austria’s Baby Bonus," NRN working papers 2011-16, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
    2. Joshua S. Gans & Andrew Leigh, 2012. "Bargaining Over Labour: Do Patients Have Any Power?," The Economic Record, The Economic Society of Australia, vol. 88(281), pages 182-194, June.
    3. Cygan-Rehm, Kamila & Karbownik, Krzysztof, 2022. "The effects of incentivizing early prenatal care on infant health," Journal of Health Economics, Elsevier, vol. 83(C).
    4. Gilles Le Garrec & Stéphane Lhuissier, 2011. "Life expectancy, heavy work and the return to education: lessons for the social security reform," SciencePo Working papers Main hal-01069511, HAL.
    5. Natalia Danzer & Victor Lavy, 2018. "Paid Parental Leave and Children's Schooling Outcomes," Economic Journal, Royal Economic Society, vol. 128(608), pages 81-117, February.
    6. Steven Haider & Gary Solon, 2006. "Life-Cycle Variation in the Association between Current and Lifetime Earnings," American Economic Review, American Economic Association, vol. 96(4), pages 1308-1320, September.
    7. Gans, Joshua S. & Leigh, Andrew & Varganova, Elena, 2007. "Minding the shop: The case of obstetrics conferences," Social Science & Medicine, Elsevier, vol. 65(7), pages 1458-1465, October.
    8. John Fitzgerald & Tim Maloney, 1990. "The Impact of Federal Income Taxes and Cash Transfers On the Distribution of Lifetime Household Income, 1969-1981," Public Finance Review, , vol. 18(2), pages 182-197, April.
    9. Falkingham, Jane & Johnson, Paul, 1993. "The life cycle distributional consequence of pay-as-you-go and funded pension systems," Policy Research Working Paper Series 1200, The World Bank.
    10. Marcus Tamm, 2013. "The Impact of a Large Parental Leave Benefit Reform on the Timing of Birth around the Day of Implementation-super-," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 75(4), pages 585-601, August.
    11. Wojciech Charemza & Svetlana Makarova & Imran Shah, 2015. "Making the most of high inflation," Applied Economics, Taylor & Francis Journals, vol. 47(34-35), pages 3723-3739, July.
    12. Peter H. Lindert, 2017. "The Rise and Future of Progressive Redistribution," Commitment to Equity (CEQ) Working Paper Series 73, Tulane University, Department of Economics.
    13. Eliason, M. & Ohlsson, H., 2013. "Timing of death and the repeal of the Swedish inheritance tax," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 45(C), pages 113-123.
    14. Joshua C. Hall, 2017. "A "Model" Model: McCloskey and the Craft of Economics," Working Papers 17-09, Department of Economics, West Virginia University.
    15. Cardak, Buly A., 2005. "Education Vouchers, Growth, And Income Inequality," Macroeconomic Dynamics, Cambridge University Press, vol. 9(1), pages 98-121, February.
    16. Brant Abbott & Giovanni Gallipoli, 2022. "Permanent‐income inequality," Quantitative Economics, Econometric Society, vol. 13(3), pages 1023-1060, July.
    17. Joshua R. Goldstein & Ronald D. Lee, 2014. "How large are the effects of population aging on economic inequality?," Vienna Yearbook of Population Research, Vienna Institute of Demography (VID) of the Austrian Academy of Sciences in Vienna, vol. 12(1), pages 193-209.
    18. Stephanie Aaronson, 2002. "The rise in lifetime earnings inequality among men," Finance and Economics Discussion Series 2002-21, Board of Governors of the Federal Reserve System (U.S.).
    19. Arnaud Lefranc, 2018. "Intergenerational earnings persistence and economic inequality in the long-run : Evidence from French cohorts, 1931-1975," Post-Print hal-02528217, HAL.
    20. Anam Bilgrami & Kompal Sinha & Henry Cutler, 2020. "The impact of introducing a national scheme for paid parental leave on maternal mental health outcomes," Health Economics, John Wiley & Sons, Ltd., vol. 29(12), pages 1657-1681, December.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:61:y:2008:i:2:p:167-87. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: The University of Chicago Press (email available below). General contact details of provider: https://www.ntanet.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.