Population Research and Policy Review

, Volume 13, Issue 4, pp 367–381 | Cite as

The dependent tax exemption, abortion availability, and US fertility rates

  • Stephan F. Gohmann
  • Robert L Ohsfeldt
Childlessness And Fertility


The impact of the personal income tax dependent exemption, abortion availability, and other factors on fertility rates is analyzed. US time series data for 1915–88 are used in the empirical model. The results indicate that greater abortion availability in the USA is associated with lower fertility. A higher value of the dependent exemption generally is associated with higher fertility, but the magnitude and significance of the effect is sensitive to specification choice. The results suggest that restricting abortion availability in the USA will increase the fertility rate, but a change in the tax value of the dependent exemption will have a less predictable impact on fertility.

Key words

Abortion Fertility Tax policy United States 


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Copyright information

© Kluwer Academic Publishers 1994

Authors and Affiliations

  • Stephan F. Gohmann
    • 1
  • Robert L Ohsfeldt
    • 2
  1. 1.Department of EconomicsUniversity of LouisvilleUSA
  2. 2.School of Public HealthUniversity of Alabama at BirminghamUSA

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