Concepedia

Marital Deduction

Marital Deduction is a tax provision within the estate taxation framework that allows the transfer of a decedent’s assets to a surviving spouse to be excluded from federal estate tax up to the extent that such transfer qualifies under statutory requirements governing marital transfers.

21

Publications

771

Citations

27

Authors

17

Institutions

Publications per year

2017–2026

1

Parents

Children

Publications

21

For Love or Money? The Impact of Income Taxes on Marriage

James Alm, Leslie A. Whittington · Economica · 1999 · 107 citations

, , +17

Policy Watch: The Marriage Penalty

James Alm, Stacy Dickert‐Conlin, Leslie A. Whittington · The Journal of Economic Perspectives · 1999 · 98 citations · Full text

, , +17

Property, Production, and Family in Neckarhausen, 1700-1870

Gerald L. Soliday, David Warren Sabean · German Studies Review · 1992 · 86 citations

, , +8

Free consent and marriage of feudal wards in medieval England

Sue Sheridan Walker · Journal of Medieval History · 1982 · 60 citations

, , +17

The labor supply of married women and spousal tax deductions in Japan—a structural estimation

Hideo Akabayashi · Review of Economics of the Household · 2006 · 60 citations

, , +17

1–5 of 21

Authors

27

  1. JA
    James Alm

    Tulane University, United States

    6 publications · 304 citations

    6

    h-index

  2. LA
    Leslie A. Whittington

    Georgetown University, United States

    4 publications · 274 citations

    4

    h-index

  3. JS
    J. Sebastián Leguizamón

    Western Kentucky University, United States

    2 publications · 30 citations

    2

    h-index

  4. LZ
    Lawrence Zelenak

    University of North Carolina at Chapel Hill, United States

    1 publications · 12 citations

    1

    h-index

  5. TD
    Thomas D. Griffith

    Boston College, United States

    1 publications · 10 citations

    1

    h-index

1–5 of 27

Institutions

17

  1. Tulane University

    New Orleans, United States

    3 h-index

    3 publications

    44 citations

  2. National Bureau of Economic Research

    Cambridge, United States

    2 h-index

    4 publications

    160 citations

  3. Georgetown University

    Washington, United States

    2 h-index

    2 publications

    205 citations

  4. National Graduate Institute for Policy Studies

    Tokyo, Japan

    1 h-index

    1 publications

    16 citations

  5. Georgia State University

    Atlanta, United States

    1 h-index

    1 publications

    98 citations

  6. Virginia Tech

    Blacksburg, United States

    1 h-index

    2 publications

    28 citations

  7. Keio University

    Tokyo, Japan

    1 h-index

    1 publications

    60 citations

  8. Syracuse University

    Syracuse, United States

    1 h-index

    1 publications

    98 citations

1–8 of 17

Venues

  1. National Tax Journal

    NTJ · 6 publications · 169 citations

    6

    h-index

  2. German Studies Review

    1 publications · 86 citations

    1

    h-index

  3. The Journal of Economic Perspectives

    JEP · 1 publications · 98 citations

    1

    h-index

  4. Review of Economics of the Household

    REHO · 1 publications · 60 citations

    1

    h-index

  5. Hastings law journal

    1 publications · 10 citations

    1

    h-index

1–5