Anderberg, Dan; Rainer, Helmut; Roeder, Kerstin - 2016
-restoring earnings tax is genderneutral and fairly flat with respect to marriage duration. The optimal divorce tax is an inverted …-U function of marriage duration, reaches its maximum when children are in their teens, and declines thereafter. We use our … standard models of household behavior. Examples include: marriage contracts that serve as barriers to hasty divorces (e …