tax income rate divorce consumption program taxation benefit social effect transfer government expenditure individual taxpayer policy marriage revenue payment

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0.46 Russell D. Roberts, Recipient Preferences and the Design of Government Transfer Programs, Journal of Law and Economics, 1985.
0.41 Kenneth V. Greene, Inheritance Unjustified?, Journal of Law and Economics, 1973.
0.37 Gary S. Becker Casey B. Mulligan, Deadweight Costs and the Size of Government, Journal of Law and Economics, 2003.
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0.31 Edgar K. Browning, Social Insurance and Intergenerational Transfers, Journal of Law and Economics, 1973.
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0.22 Gary Becker, Toward a More General Theory of Regulation, Journal of Law and Economics, 1976.
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0.21 Roland H. Koller II, Inheritance Justified: A Comment, Journal of Law and Economics, 1973.
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0.15 Jeffrey Traczynski, Divorce Rates and Bankruptcy Exemption Levels in the United States, Journal of Law and Economics, 2011.
0.15 James Tobin, On Limiting the Domain of Inequality, Journal of Law and Economics, 1970.