The decision to end a marriage may depend on economic reasons such as more advantageous tax breaks obtained through a divorce. The paper examines the role played by property tax in influencing decisions of marital separation and divorce in Italian municipalities over the years 2001-2007. Empirical analysis shows that there is a significant increase in divorces and marital separations as the difference between the municipal secondary and primary home tax rate increases. Women are more inclined than men to separate and divorce when the municipal property tax rates differences become larger.

To divorce or not to divorce: Is this a property tax problem?

Raffaella Santolini
2021

Abstract

The decision to end a marriage may depend on economic reasons such as more advantageous tax breaks obtained through a divorce. The paper examines the role played by property tax in influencing decisions of marital separation and divorce in Italian municipalities over the years 2001-2007. Empirical analysis shows that there is a significant increase in divorces and marital separations as the difference between the municipal secondary and primary home tax rate increases. Women are more inclined than men to separate and divorce when the municipal property tax rates differences become larger.
QUADERNO DI RICERCA n. 451
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11566/288965
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