This paper deals with optimal income taxation based on a model with households where men and women allocate their time between market work and household production, and where households di¤er depending on which spouse has comparative advantage in market work. The purpose is to analyze the tax...

The increases in human longevity in recent decades and the trends for early retirement have posed new challenges for policy makers, and require a holistic understanding of the processes that influence the economic resources of older people. This paper contributes to this knowledge by examining...