Selin, Håkan - In: International Tax and Public Finance 21 (2014) 5, pp. 894-922
Sweden reached the 2009 OECD average level of female labor force participation already in 1974. Before 1971 spouses were taxed jointly. This meant that the wife’s financial gain of working was a function of the husband’s income. The higher income of the husband, the lower was the wife’s...