{"title":"Marriage in Old Age: What Can We Learn About Policy Impacts on Same-Sex Couples?","authors":"Leora Friedberg, Elliott Isaac","doi":"10.1086/725892","DOIUrl":null,"url":null,"abstract":"Tax or transfer benefits in the United States are often conditioned on marital status, creating complicated incentives that reward marriage for some couples and penalize it for others. Same-sex couples, who only recently gained the right to marry, now face the same marriage incentives that different-sex couples faced for decades. We highlight marriage incentives affecting older couples, who have rarely been studied. Using the American Community Survey, we estimate decreases in the propensity to marry among older, previously married women, which are consistent with remarriage disincentives from Social Security and marriage disincentives from Medicaid that are more salient for women.","PeriodicalId":18983,"journal":{"name":"National Tax Journal","volume":"41 1","pages":"0"},"PeriodicalIF":1.8000,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"National Tax Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1086/725892","RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
Abstract
Tax or transfer benefits in the United States are often conditioned on marital status, creating complicated incentives that reward marriage for some couples and penalize it for others. Same-sex couples, who only recently gained the right to marry, now face the same marriage incentives that different-sex couples faced for decades. We highlight marriage incentives affecting older couples, who have rarely been studied. Using the American Community Survey, we estimate decreases in the propensity to marry among older, previously married women, which are consistent with remarriage disincentives from Social Security and marriage disincentives from Medicaid that are more salient for women.
美国的税收或转移福利通常以婚姻状况为条件,这就产生了复杂的激励机制,对一些夫妇来说,婚姻是一种奖励,对另一些夫妇来说,则是一种惩罚。最近才获得结婚权利的同性伴侣,现在面临着异性伴侣几十年来面临的同样的婚姻激励措施。我们强调了影响老年夫妇的婚姻激励因素,这方面的研究很少。我们利用美国社区调查(American Community Survey)估计,年龄较大、结过婚的女性的结婚倾向有所下降,这与社会保障对再婚的抑制作用和医疗补助对结婚的抑制作用是一致的,这对女性来说更为突出。
期刊介绍:
The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The December issue is devoted to publishing papers presented at the NTA’s annual Spring Symposium; the articles in the December issue generally are not subject to peer review.