The paper innovates on the existing optimal taxation literature by taking fertility as endogenous, and allowing for households to be di¤erentiated by ability to raise children, as well as wage rates. In a context where the government cannot observe personal abilities, fertility behaviour...

There is a long history of the theoretical and empirical investigation of the labor supply decisions of married women. Perhaps the starting point for modern econometric analysis of this question is Heckman (1974), in which a neoclassical model of wives’ labor supply was estimated using...

This paper provides estimates of gender specific demand systems related to the demand for market goods, household products and leisure. The estimated sharing rule has been obtained using a structural form approach. The estimates illustrate how the household structure and working conditions...