external threat points (divorce) into the microsimulation of tax policy reforms in France. Following the suggestion of McElroy … analysis is provided in order to examine the various implications from using the cooperative model for tax policy analysis and …

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 …

This paper analyses optimal piecewise linear tax systems for two-earner households, based on joint and individual …

This paper presents for the first time the properties of optimal piecewise linear tax systems for two-earner households …