This paper examines the response of husbands' and wives' earnings to a tax reform in which husbands' and wives' tax … analyze the impact of the large Swedish tax reform of 1990-1. I find that in response to a compensated fall in one spouse …'s tax rate, that spouse's earned income rises, and the other spouse's earned income also rises. I test and reject a set of …

can be explained by public policy, focusing on the tax treatment of the female partner and on access to high quality … presence of pre-school children, in combination with the tax treatment of the second earner's income and the cost of bought …

household model of labor supply that focuses on tax policy effects. Our distribution functions are derived under minimal … identification based on tax reforms. In our empirical application on U.S. panel data from 1980 to 2006, we provide a deepened … understanding of how the configuration of the tax system affects the distribution of transitions between combinations of spouse …

Discrete choice models of labor supply easily account for nonlinearty and nonconvexity in budget sets caused by tax … 'preferences' appear nonconvex. Second, we show that the static unitary representation, implicit in most tax policy analyses, is … predicted labor supply responses to tax-benefit reforms is sensitive to the underlying household representation …

used for ex-ante evaluation of tax-benefit reforms. The question asked in this paper is whether it is possible and … of responses to a tax reform. In particular, large differences appear between standard models and the general model which …

and non-market time allocation decisions are responsive to changes in the tax system or other policy changes that change …'s. Tax policy simulations suggest that moving from joint taxation for married couples to separate taxation of each spouse … tax rates for women than for men would magnify these effects. -- Time use ; taxation ; labour supply ; discrete choice …

and non-market time allocation decisions are responsive to changes in the tax system or other policy changes that change …'s. Tax policy simulations suggest that moving from joint taxation for married couples to separate taxation of each spouse … tax rates for women than for men would magnify these effects …