Kureishi, Wataru; Wakabayashi, Midori - In: National Tax Journal 61 (2008) 2, pp. 167-87
We examine the tax–deduction incentive for parents to have babies in December rather than January, focusing on whether or not parents get "shotgun married." We choose this focus because non–shotgun–married parents are more likely than shotgun–married parents to time conception and,...