17. Except if money attempt carry out end fee off advantages to own particular days of the year, we estimate annual punishment by multiplying the fresh new monthly penalty since by the 12.
18. Getting a survey you to definitely examines how relationships punishment are affected by the fresh correspondence between the income tax program and you will government transfer applications, come across Dickert-Conlin and Houser (1998).
19. Education about tax literature aren’t restricted to parents which have minor or disabled youngsters, therefore results may not myself affect child-in-worry widow(er)s . Continue reading “Equation step 3 relates to month-to-month marriage penalties”