Cards

step one. About tax literary works, get a hold of Groeneveld, Tuma, and you may Hannan (1980), Alm and you can Whittington (1999, 1997, and you will 1995), Whittington and Alm (1997), Sjoquist and you will Walker (1995), Gelardi (1996). Regarding the interests books, select Moffitt (1998) getting an intensive questionnaire.

dos. A growing literature finds you to taxation was synchronised with the timing of events plus birth (Dickert-Conlin and you will Chandra 1999), matrimony (Alm and you may Whittington 1997; Gelardi 1996), capital increases conclusion (Burman and you can Randolph 1994), and you can charity benefits (Randolph 1995).

cuatro. There are one.5 mil widowers, which have 275,000 between the age 55 and 64 (Lugaila 1998). Initial studies with the an example of males was really loud provided these short sample sizes.

5. Other literatures address it performance concept, although ple, there is certainly a keen implicit subsidy to possess slowing down conclusion of investment development when it comes to deferred income tax, leading to traders to help you avoid more lucrative expenditures and you may resulting in overall performance losings (get a hold of Auerbach 1992, such). The storyline are analogous having relationships decisions.

seven. The Societal Protection Government exercise someone’s PIA in line with the man or woman’s average earnings during the Public Shelter shielded a position.

8. For these born prior to 1940, the latest NRA for widow(er) pros are decades 65. (more…)