Parts of the Dutch tax reform 2001 are directed towards fiscal partners in a household and aim at lowering the marginal tax burden of the partner with the lowest (potential) labour income. An important goal of the reform is to increase the employment rate of these partners, which are in majority...

In this paper, we study gains and losses that accrue to natives because of immigration. The gain on the aggregated level is called the 'immigration surplus', which can be seen as analogous to a consumer surplus. We derive changes in the earnings of native owners of production factors by...

As wives generally are younger than their husbands, and as they also have a higher life expectancy, wives generally have larger incentives to save for old age than their husbands. This paper analyses the household members' attitudes towards saving for old age, and the relation with the household...