December's Child

Joshua Gans writes up a cute NYT article on birth patterns. In the US, child tax deductions aren’t pro-rata’ed. In other words, if you’re a parent anytime during the year, you can claim the child tax deduction. So there’s a big incentive to shift a Jan 1 birth to Dec 31, allowing the parents to claim the child deduction in both years. And guess what? There’s a spike in US births in December.

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One Response to December's Child

  1. spog says:

    Does this point to induced births, or induced fornication?

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