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Book part
Publication date: 15 October 2013

Christine M. Proulx, Teresa M. Cooney, Jacqueline J. Benson and Linley A. Snyder-Rivas

Family members provide the bulk of care to persons in later life, representing the vast majority of caregivers. However, studies confirm that men with a history of divorce are…

Abstract

Family members provide the bulk of care to persons in later life, representing the vast majority of caregivers. However, studies confirm that men with a history of divorce are less likely than married men to view family members as potential caregivers. This chapter presents findings from a qualitative study on the experiences of 21 ex-wives who chose to provide mostly end-of-life care to their ex-husbands in mid- and late-life. We examine questions about the situational and motivating factors behind ex-wife caregivers’ decisions, and provide, as background, findings about their pre- and post-divorce relationships. Relational outcomes of the caregiving situation also are considered. Several themes emerge, including patterns of proximity and continued contact post-divorce, despite often chaotic former marital relationships; a desire to spare children from the burdens of care; and an opportunity to renew communication or connections with family through the process of caregiving. Implications of our findings include the need to acknowledge ex-spouses as potential caregivers and better understand the enduring bonds between ex-spouses.

Details

Visions of the 21st Century Family: Transforming Structures and Identities
Type: Book
ISBN: 978-1-78350-028-4

Keywords

Book part
Publication date: 19 October 2021

W. Brian Dowis, Ted D. Englebrecht and Mike Wiggins

Married couples receive tax benefits such as favorable tax rates, higher exclusions, higher phase-outs, and combined deductions. However, joint and several tax liability is a…

Abstract

Married couples receive tax benefits such as favorable tax rates, higher exclusions, higher phase-outs, and combined deductions. However, joint and several tax liability is a major issue facing these taxpayers. The term innocent spouse relief, within the Internal Revenue Code, is a direct result of one spouse failing to satisfy the joint liability for the married couple. Since both individuals are jointly and severally liable for the combined liability, the innocent spouse may be responsible for the liability in whole or in part. Our study examines this highly litigated arena of innocent spouse relief. To assist in this area of taxation, the Internal Revenue Service has provided taxpayers and tax practitioners with guidance. Revenue Procedure 2003-61 (2003-2 CB 296) outlines factors useful in determining whether innocent spouse relief should be granted. Additionally, this study creates a predictive model containing only three significant factors (economic hardship, knowledge/reason, significant benefit) capable of predicting with approximately 89% accuracy. These same three variables are significant after running multiple regression with p-values of 0.002 (economic hardship), 0.000 (knowledge/reason to know), and 0.001 (significant benefit). These factors provide valuable insight to practitioners when advising clients on challenging or accepting the Internal Revenue Service's decision. Additionally, abuse is marginally significant in the regression model. Also, judge gender and political affiliation are analyzed. However, the gender of the judge and political affiliation fail to be statistically significant using the chi-square test and regression model.

Book part
Publication date: 10 November 2014

Alan L. Gustman and Thomas L. Steinmeier

This paper advances the specification and estimation of econometric models of retirement and saving in two earner families. The complications introduced by the interaction of…

Abstract

This paper advances the specification and estimation of econometric models of retirement and saving in two earner families. The complications introduced by the interaction of retirement decisions by husbands and wives have led researchers to adopt a number of simplifications. Our analysis relaxes these restrictions. The model includes three labor market states, full-time work, partial retirement, and full retirement; reverse flows from states of lesser to greater work; an extended choice set created when spouses make independent retirement decisions; heterogeneity in time preference; varying taste parameters for full-time and part-time work; and the possibility of changes in preferences after retirement.

Details

Factors Affecting Worker Well-being: The Impact of Change in the Labor Market
Type: Book
ISBN: 978-1-78441-150-3

Keywords

Book part
Publication date: 8 July 2010

Sharon M. Danes, Amanda E. Matzek and James D. Werbel

The purpose of this study was to explore the couple relationship context within the venture creation process over time. Conservation of Resources and Family FIRO theories were the…

Abstract

The purpose of this study was to explore the couple relationship context within the venture creation process over time. Conservation of Resources and Family FIRO theories were the theoretical foundation, and constructs from these theories were integrated to develop the analytical framework. The sample consisted of couple-level data from 94 start-up businesses at Time 1 with information from entrepreneur and spouse; there were 78 businesses at Time 2. Analysis of spousal resources invested in the newly created businesses indicated that direct and indirect spousal involvement in the business, spousal moral commitment, spousal perception of entrepreneur's business self-efficacy, business communication quality, and emotional support from the spouse were enabling resources during the venture creation process. Work overload and work and family conflict were constraining resources during this process. Couples in a very strong relationship reported significantly more enabling resources and fewer constraining resources than couples not in a very strong relationship.

Details

Entrepreneurship and Family Business
Type: Book
ISBN: 978-0-85724-097-2

Book part
Publication date: 15 September 2017

Hwei-Lin Chuang and Eric S. Lin

This study empirically investigates the difference in employment status between marriage immigrants and native women in Taiwan based on a combined dataset from the 2003 Survey of

Abstract

This study empirically investigates the difference in employment status between marriage immigrants and native women in Taiwan based on a combined dataset from the 2003 Survey of Foreign and Mainland Spouses’ Life Status and 2003 Women’s Marriage, Fertility and Employment Survey. The conceptual framework is based on the family labor supply model, the human and social capital theories, and the immigrant assimilation theory. From the Probit model of the employment probability, our findings indicate that family background variables, including the presence of small children and husbands’ characteristics, play fairly significant roles in determining the employment probability of marriage immigrants. As for native women, human capital variables such as schooling and age are the most significant factors affecting their employment probability, while husbands’ characteristics play a less important role in this respect. The finding that the employment probability of foreign spouses rises rapidly with the number of years that have elapsed since migration may confirm the employment assimilation for marriage immigrants. This study further applies the nonlinear decomposition analysis developed in the work of Yun (2004) to examine the gap in employment probability between native women and foreign spouses in Taiwan. Our findings show that the employment probability differentials are mostly due to the difference in coefficients and that the effects of the two age variables play dominant roles. The difference in coefficients, in sum, contributes to increasing the gap of employment probability, while the difference in characteristics, in sum, tends to reduce the employment probability differentials.

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Advances in Pacific Basin Business Economics and Finance
Type: Book
ISBN: 978-1-78743-409-7

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Book part
Publication date: 15 October 2013

Muh-Chung Lin

Marriage is a social institution that integrates individuals to form families. Yet, the social embeddedness of married couples is surprisingly rarely examined, particularly for…

Abstract

Marriage is a social institution that integrates individuals to form families. Yet, the social embeddedness of married couples is surprisingly rarely examined, particularly for remarriage. Drawing from multiple datasets, this chapter shows that before marriage, remarried dyads are socially less embedded than their continuously married counterparts; after marriage, their social relations rely more on the spouse. First, with the attrition of close associates over the life course and the disruption in social network due to divorce, individuals tend to look outside their networks and at less conventional venues, and to adopt dating strategies involving fewer contacts from existing network, resulting in greater socio-demographic heterophily in remarriage. Second, such dating strategies and the greater socio-demographic heterogamy imply socially invisible wedding ceremonies for remarried couples. Third, remarried individuals’ social networks, in the absence of spousal ties, remain as fragmented as those of the divorced in terms of network characteristics such as density, volume of contacts, and emotional closeness. A remarried individual’s network is akin to that of the divorced plus a spouse. Compared to first marriage, the spouse is much more prominent in the social relations of remarried individuals.

Details

Visions of the 21st Century Family: Transforming Structures and Identities
Type: Book
ISBN: 978-1-78350-028-4

Keywords

Book part
Publication date: 18 November 2014

Carol M. Fischer, Timothy J. Rupert and Martha L. Wartick

Examine tax-related decisions of married couples to determine whether decisions are made jointly or if one spouse dominates the decision. We also examine characteristics related…

Abstract

Purpose

Examine tax-related decisions of married couples to determine whether decisions are made jointly or if one spouse dominates the decision. We also examine characteristics related to decision styles.

Methodology/approach

Questionnaires completed independently by both the husband and wife.

Findings

Nearly 40 percent of the couples make tax decisions jointly, while the remaining couples allow one spouse to dominate tax-related decisions. The results indicate that when one spouse dominates the decisions, it is most often the wife. We also find that couples are more likely to share tax-related decision responsibility jointly when the husband earns significantly more than the wife, when the couple has greater income as a family, and when they are a new couple.

Research limitations/implications

Prior research has generally not recognized tax decisions by married couples as a joint decision or attempted to determine whether tax decisions are dominated by the husband or wife. This issue has implications for interpreting research results in light of prior research that has found that tax-related decisions vary significantly by gender. The finding that many couples make joint decisions suggests that an interesting avenue for future research would be to determine the nature of that joint decision making and whether it is collaborative, bargaining, or something else.

Originality/value

Prior research on tax-related decisions has not recognized that for approximately 40 percent of tax returns filed, the unit of study is not a single individual but a married couple.

Details

Advances in Taxation
Type: Book
ISBN: 978-1-78441-120-6

Keywords

Book part
Publication date: 8 August 2014

Karen Pierce, Ted D. Englebrecht and Wei-Chih Chiang

This study examines whether Revenue Procedure 2003-61 is an improvement over Revenue Procedure 2000-15, in the areas of taxpayers’ expectations for IRS equitable relief decisions…

Abstract

This study examines whether Revenue Procedure 2003-61 is an improvement over Revenue Procedure 2000-15, in the areas of taxpayers’ expectations for IRS equitable relief decisions and gender-related in-group bias. The survey instrument includes a vignette adapted from a judicial decision. The results show that Rev. Proc. 2003-61 does improve upon Rev. Proc. 2000-15. Furthermore, taxpayers perceive different expectations of what the IRS should do and what the IRS would do in equitable relief decision making. Also, gender-related in-group biases are found to be present for both genders. Tax policy implications regarding equitable relief are discussed.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78190-838-9

Keywords

Book part
Publication date: 13 October 2014

Andrew S. London and Janet M. Wilmoth

To conduct an exploratory mixed-methods study of attitudes toward extramarital relationships in the context of spousal Alzheimer’s disease.

Abstract

Purpose

To conduct an exploratory mixed-methods study of attitudes toward extramarital relationships in the context of spousal Alzheimer’s disease.

Design

We present descriptive analyses of quantitative data from the National Social, Health, and Aging Project and of qualitative comments posted online by readers of newspaper articles that focus on extramarital relationships in the context of caring for a spouse with Alzheimer’s disease.

Findings

Analyses of the quantitative data indicate the Alzheimer’s caregivers report more negative attitudes toward extramarital sex in the context of spousal Alzheimer’s disease. However, this difference is driven by non-spousal caregivers’ attitudes; spousal caregivers have substantially less negative attitudes. Analyses of public comments suggest that those who are most negative are focused on traditional religious and family values. Those who express less negative attitudes espouse a compassionate pragmatism that makes allowances for caregiver needs in the context of managing the difficulties of the spouse-caregiver role.

Research limitations

Quantitative data are limited by the small number of Alzheimer’s caregivers; qualitative analyses are based on a convenience sample of online comments.

Practical implications

Findings can inform future research, educational initiatives for professionals, the media, and people living with Alzheimer’s disease and their family members.

Social implications

The number of individuals living with Alzheimer’s disease and spousal caregivers will increase as the Baby Boomer generation ages. Norms regarding extramarital relationships in the context of caring for a spouse with Alzheimer’s disease are evolving.

Originality

Little social scientific research examines attitudes toward extramarital relationships in the context of spousal Alzheimer’s disease.

Details

Family Relationships and Familial Responses to Health Issues
Type: Book
ISBN: 978-1-78441-015-5

Keywords

Article
Publication date: 27 June 2023

Junwei Zhang, Ye Li, Yajun Zhang, Haitao Zhang and Jiao Tang

Based on the work–home resources model regarding the work domain and the home domain as a whole resource exchange system with directional resource flows, this study proposed that…

Abstract

Purpose

Based on the work–home resources model regarding the work domain and the home domain as a whole resource exchange system with directional resource flows, this study proposed that perceived overqualification could lead to personal resources drain, especially for employees with high work–family centrality (i.e. valuing work more than family). Furthermore, the drained personal resources of the focal employees brought in more spouse undermining and less spouse support at home.

Design/methodology/approach

A quantitative approach in which Study 1 involving 259 pairs and Study 2 involving 260 pairs of employees and their spouses from China provided support to the first-stage moderated mediation model.

Findings

Results revealed that when employees' work–family centrality is high, perceived overqualification could elicit personal resources drain and induce more spouse undermining and less spouse support. On the contrary, when employees' work–family centrality is low, perceived overqualification could reduce personal resources drain and render less spouse undermining and more spouse support. The two studies consistently provided support for most of the hypotheses.

Practical implications

The research results suggest that organizations could take some feasible measures to help overqualified employees articulate the value of work–family centrality to manage overqualified employees' work–family resources further, bringing appropriate sequential behaviors at home.

Originality/value

Research on perceived overqualification has primarily focused on its consequences in the work domain, paying scant attention to whether it can influence the home domain outside work. This research contributes to this line of literature by investigating how and when perceived overqualification leads to family outcomes.

Details

Journal of Managerial Psychology, vol. 38 no. 5
Type: Research Article
ISSN: 0268-3946

Keywords

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