The Myth That Divorce Benefits Men Economically

Current Child Support Levels Often Leave Noncustodial Parents with a Lower Standard of Living than Custodial Parents

In part because of the myth that divorced fathers gain economically from divorce while women suffer from it, child support levels have steadily increased over the past two decades. Research shows that levels have now reached such a point that in many states, child support guidelines mean that custodial parents enjoy a better standard of living than noncustodial parents, sometimes dramatically so.

Two Arizona State university professors recently examined the child support guidelines of seven geographically and politically diverse states. The researchers conclude that "under current child support guidelines, the majority of custodial parents currently have higher standards of living than their matched noncustodial parents."

The study, "Child Support Guidelines and the Equalization of Living Standards," was conducted by psychology professors Sanford Braver and David Stockburger, and appears in the book The Law and Economics of Child Support Payments.

The authors conclude that the support guidelines are tilted against noncustodial parents in part because they fail to consider the large tax benefits custodial parents enjoy, as well as noncustodial parents' child-related expenses.

Whereas child support income is tax-free to the custodial parent, noncustodial parents must pay federal, state, and local income tax, as well as social security or FICA, on the money they pay in support. Also, in most cases only the custodial parent can claim the $3,050 per child tax exemption. Additional custodial parent tax advantages include: the Child Tax Credit (worth up to $1,000 per child); the Earned Income Credit (up to $4,204, with two children); deductions for school tuition and fees (up to $3,000 per return); the Child Care Credit (worth up to $1,050 per child); a lower tax rate for "head of household" filing status; and numerous others.

While noncustodial parents pay part of these expenses through child support or direct court orders, they are not allowed the concomitant tax deductions. The federal tax code treats divorced and unwed fathers paying 30, 40 or 50 percent of their income in child support as if they are childless bachelors.

Braver and Stockburger also criticize the current guidelines and the studies upon which they were based for their assumption that, excluding child support, a household's income is only spent on the members of that household. This "sacrosanct household" assumption ignores the many child-related costs borne by noncustodial parents, including transportation, entertainment, and food during visitation, as well as money spent on clothes and out-of-pocket medical and dental expenses.

Also, because most states generally allow custodial parent move-aways, noncustodial parents often shoulder sizable burdens in travel expenses.

The study accounted for taxes and noncustodial parent expenses and examined what a custodial parent needs to earn in order to enjoy a standard of living equal to that of the noncustodial parent. The U.S. Census data shows that the median income of the category closely resembling female divorced custodial parents is 85% of that of male noncustodial parents. In six of the seven states Braver and Stockburger studied, the median income a custodial parent needs to earn in order to have a standard of living equal to that of the noncustodial parent is below 85%, often dramatically so.