Political survey data for nine West European countries show that women have become increasingly left-wing compared to men, and that this trend is positively correlated with the decline in marriage in these countries. This pattern is mirrored in German longitudinal data (GSOEP), where transitions...

We document contemporaneous differences in the aggregate labor supply of married couples across 19 OECD countries. We quantify the contribution of international differences in non-linear labor income taxes and consumption taxes, as well as male and female wages, to the international differences...

Based on well-known evidence on labor supply elasticities, several authors have concluded that women should be taxed at lower rates than men. We evaluate the quantitative implications and merits of this proposition. Relative to the current system of taxation, setting a proportional tax rate on...

This paper studies the effects of labour income taxation on growth in an OLG model where both formal schooling and child care enter the human capital production function as complements. We compare them with the effects obtained in a model where only formal schooling matters for skill formation....

We evaluate reforms to the U.S. tax system in a dynamic setup with heterogeneous married and single households, and with an operative extensive margin in labour supply. We restrict our model with observations on gender and skill premia, labour force participation of married females across skill...

This paper formulates a model to examine the effects of changes in tax-benefit policy on the behavior of divorced parents and the well-being of children in single-parent households. Noncustodial parents choose the level of a child support payment to transfer to custodians. These, in turn, decide...

Does after-school care provision promote mothers’ employment and balance the allocation of paid work among parents of schoolchildren? We address this question by exploiting variation in cantonal (state) regulations of after-school care provision in Switzerland. To establish exogeneity of...

French children start public school either the year they turn two or the year they turn three. We evaluate the impact of this unique schooling policy on maternal labour supply. Using a Regression-discontinuity design, we show that early school availability has a significant employment effect on...

We consider the role of capital mobility and international taxation in explaining the observed diversity in long-term income growth rates. Under perfect capital mobility, international differences in taxes will not matter for total growth differentials. Policy differences have a role to play in...

We semiparametrically estimate the impact of the Mexican conditional cash transfer program Oportunidades on the time mothers and older sisters spend taking care of children aged under 3, using the randomization of the program placement and the methodology in Lewbel (2000). Results support the...