Andrienko, Yuri; Apps, Patricia; Rees, Ray - Institute for the Study of Labor (IZA) - 2014
provides the basis for the joint taxation of families, which has the effect of discriminating against married women as second … earners. This paper shows, in the context of a model of the household with young children present, that this assumption is not … the number and ages of children requires us to look for other explanations, and we argue that these can be found in the …