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 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 …

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

This paper examines the effects of the Working Families' Tax Credit (WFTC) on couples in Britain. We develop a simple … model of household decisions which explicitly accounts for the role played by the tax and benefit system. Its main … to receive the tax credit, they also experienced a greater risk of divorce. We find virtually no effect for women with …

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 …