New Evidence on Taxes and the Timing of Birth
收藏NBER2013-08-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w19283
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资源简介：
This paper uses data from the universe of tax returns filed between 2001 and 2010 to test whether parents shift the timing of childbirth around the New Year to gain tax benefits. Filers have an incentive to shift births from early January into late December, through induction or cesarean delivery,
提供机构：
美国国家经济研究局
创建时间：
2013-08-01
