, Volume 29, Issue 2, pp 215–226

Taxes and the Family: The impact of the tax exemption for dependents on marital fertility

  • Leslie A. Whittington
U.S. Fertility

DOI: 10.2307/2061728

Cite this article as:
Whittington, L.A. Demography (1992) 29: 215. doi:10.2307/2061728


In this paper I use data from the Panel Study on Income Dynamics to examine the relationship between the dependent exemption feature of the United States federal income tax (an unambiguous subsidy to dependents) and the fertility behavior of married couples over the period 1979–1983. The exemption decreases the price of a child to a household, thus having a direct relationship to the timing and/or number of children observed in a family. Conditional logit results support this hypothesis by showing that the exemption has a positive and significant impact on the likelihood of having a birth during the period under study.

Copyright information

© Population Association of America 1992

Authors and Affiliations

  • Leslie A. Whittington
    • 1
  1. 1.Department of Consumer Economics and Center on Population, Gender and SociallnequalityUniversity of MarylandCollege Park