Cards
1. Regarding tax literature, get a hold of Groeneveld, Tuma, and Hannan (1980), Alm and Whittington (1999, 1997, and 1995), Whittington and you will Alm (1997), Sjoquist and you may Walker (1995), Gelardi (1996). In the appeal literature, get a hold of Moffitt (1998) having an intensive questionnaire.
dos. An increasing books discovers you to definitely taxes try coordinated to the timing away from events in addition to birth (Dickert-Conlin and Chandra 1999), wedding (Alm and you will Whittington 1997; Gelardi 1996), financing progress bottom line (Burman and you can Randolph 1994), and you may charitable contributions (Randolph 1995).
4. There are singular.5 million widowers, having 275,000 between the period of 55 and you may 64 (Lugaila 1998). Initial investigation towards a sample of men is extremely noisy considering this type of quick shot designs.
5. Most other literatures target so it efficiency layout, although ple, you will find a keen implicit subsidy to have delaying summary regarding investment development when it comes to deferred taxation, leading to traders so you’re able to avoid more lucrative investment and you can resulting in show losses (come across Auerbach 1992, instance). The story are analogous for relationships conclusion.
7. The Public Defense Administration calculates somebody’s PIA according to the individuals mediocre income within the Social Protection secured a job.
8. For those produced just before 1940, the NRA to have widow(er) masters try age 65. Continue reading See Alm, Dickert-Conlin, and you may Whittington (1999) for a summary
