effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting … from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife … sensitivity analysis shows that the collective model would be required if the tax reform was both radical and of extended scope. …

external threat points (divorce) into the microsimulation of tax policy reforms in France. Following the suggestion of McElroy … analysis is provided in order to examine the various implications from using the cooperative model for tax policy analysis and …