This article applies the theory of relational contracts to make precise the idea that because households are engaged in a repeated non-cooperative game, Pareto efficient outcomes can be supported by self interest, given the specific pattern of specialization and exchange that exists in the...

This article is concerned with the question of how two-earner households should be taxed. One reason for the importance of this issue is simply the quantitative significance of households formed around couples. A second reason is that the economic theory of optimal taxation and tax reform, at...

The motivation for this symposium was the view that the problems of taxation of the family are very important, indeed central, for income tax policy, but are relatively neglected in theoretical public economics. We hope that this collection will stimulate interest and further work in this area....