The dependent tax exemption,abortion availability,and US fertility rates |
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| Authors: | Stephan F Gohmann Robert L Ohsfeldt |
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| Institution: | (1) Department of Economics, University of Louisville, USA;(2) School of Public Health, University of Alabama at Birmingham, USA;(3) Department of Health Care Organization and Policy, UAB School of Public Health, 35294-2010 Birmingham, AL, USA |
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| Abstract: | 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. |
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| Keywords: | Abortion Fertility Tax policy United States |
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