Arbeitspapier

Tax-Based Marriage Incentives in the Affordable Care Act

The Affordable Care Act (ACA) introduced a premium tax credit to help low-income families purchase insurance and an individual mandate penalty to encourage purchasing insurance, but a couple’s total tax credit and mandate penalty may differ depending on whether they are married. We use a sample of married and cohabiting couples in the 2012–2017 American Community Surveys and leverage variation in the marriage subsidy created by the ACA’s premium tax credit, individual mandate, and Medicaid expansion. Using an instrumental variables approach, we estimate a significant though small positive marriage response that is robust to extensive controls and a placebo sample.

Sprache
Englisch

Erschienen in
Series: IZA Discussion Papers ; No. 15331

Klassifikation
Wirtschaft
Marriage; Marital Dissolution; Family Structure; Domestic Abuse
Health: Government Policy; Regulation; Public Health
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Thema
marriage
affordable care act
premium tax credit
individual mandate

Ereignis
Geistige Schöpfung
(wer)
Isaac, Elliott
Jiang, Haibin
Ereignis
Veröffentlichung
(wer)
Institute of Labor Economics (IZA)
(wo)
Bonn
(wann)
2022

Handle
Letzte Aktualisierung
10.03.2025, 11:42 MEZ

Datenpartner

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Objekttyp

  • Arbeitspapier

Beteiligte

  • Isaac, Elliott
  • Jiang, Haibin
  • Institute of Labor Economics (IZA)

Entstanden

  • 2022

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