Dr. Cynthia Rodriguez Cano
Traditionally defined as the union of one man and one woman charged with the responsibility of rearing children, the notion of family now includes a variety of living arrangements including non-marital cohabitation and single parents. The current study investigates individual incentives to change family structure from a person’s original status as single. This conceptual research, which is grounded in theories of marriage, proposes that federal, personal income tax is an input to change in family structure. A model of family structure change and propositions of the relationship between the federal tax and family structure are developed.
"Family Structure Choice: Taxation as an Incentive to Change,"
Vol. 10, Article 8.
Available at: http://kb.gcsu.edu/thecorinthian/vol10/iss1/8