This paper studies the impact of tax incentives on economic behavior within the household. We focus on an Italian tax … policy that grants a large tax credit to main earners if their spouses, designated as “dependent spouses” by the tax law … second-earner women adjust their income to benefit from the tax credit, while second-earner men do not. Second-earner women …

position of a secondary earner, are more susceptible to changes in tax scheme while women do not react to a change in tax …

welfare function we show that the expression for a spouses' marginal income tax rate includes a "Pigouvian" (paternalistic …) and an incentive term. The Pigouvian term favors a marginal subsidy (tax) for the high-weight (low-weight) spouse, whose … structure across couples. In some cases both terms have the same sign and imply a positive marginal tax for the low …

welfare function we show that the expression for a spouses' marginal income tax rate includes a "Pigouvian" (paternalistic …) and an incentive term. The Pigouvian term favors a marginal subsidy (tax) for the high-weight (low-weight) spouse, whose … structure across couples. In some cases both terms have the same sign and imply a positive marginal tax for the low …

welfare function we show that the expression for a spouses' marginal income tax rate includes a “Pigouvian” (paternalistic …) and an incentive term. The Pigouvian term favors a marginal subsidy (tax) for the high-weight (low-weight) spouse, whose … structure across couples. In some cases both terms have the same sign and imply a positive marginal tax for the low …

welfare function we show that the expression for a spouses' marginal income tax rate includes a "Pigouvian" (paternalistic …) and an incentive term. The Pigouvian term favors a marginal subsidy (tax) for the high-weight (low-weight) spouse, whose … structure across couples. In some cases both terms have the same sign and imply a positive marginal tax for the low …

income tax, while the child benefit may move in either direction. Similarly, a move from joint taxation to some scheme of … family tax splitting increases labor supply and welfare. -- Income taxation ; fertility ; splitting ; labor supply …

decide upon the allocation of an unpaid task serving as our proxy for housework. In our gender neutral lab, we find tax …

examine whether the income tax should apply to couples or individuals. While tax-induced labor supply distortions lead to … adjustment of intra-family transfers compensates the secondary earner for the increased tax load. -- individual taxation ; joint …

advantage in home production relative to market work will imply a higher marginal tax rate. Using a realistic calibration, we … show that these two results may combine to imply a higher optimal tax rate on female labor supply. This result stands in …. Extending the model to include altruistic preferences, leisure, or human capital accumulation reduces optimal tax rates, while …