Cards
step one. On the taxation books, see Groeneveld, Tuma, and you will Hannan (1980), Alm and Whittington (1999, 1997, and you may 1995), Whittington and Alm (1997), Sjoquist and you can Walker (1995), Gelardi (1996). Regarding passion literature, get a hold of Moffitt (1998) getting an extensive questionnaire.
dos. An expanding literary works discovers one to taxes is correlated into the timing away from situations in addition to delivery (Dickert-Conlin and you can Chandra 1999), marriage (Alm and Whittington 1997; Gelardi 1996), funding development bottom line (Burman and you can Randolph 1994), and you can charity efforts (Randolph 1995).
cuatro. There have been singular.5 billion widowers, that have 275,000 amongst the period of 55 and 64 (Lugaila 1998). Initial research with the an example of males try very loud provided these short attempt versions.
5. Most other literatures address so it efficiency build, however the ple, discover an enthusiastic implicit subsidy to possess postponing conclusion off financing increases in the way of deferred tax, ultimately causing people in order to sidestep more lucrative assets and you can leading to overall performance losses (see Auerbach 1992, eg). The story is analogous having marriage choices.
seven. The new Personal Defense Administration calculates somebody’s PIA according to research by the individuals average income during the Social Safeguards shielded a job.
8. For those created ahead of 1940, the fresh NRA to own widow(er) masters are many years 65.