This working paper considers how hours of work and labour force participation are likely to respond to tax reforms. As regards hours of work, the analysis looks at married women and lone parents. Married women constitute a group which responds to incentives, as shown by experimental and sample...

We suggest a methodology to calibrate a collective model with household-specific bargaining rules and marriage-specific preferences that incorporate leisure externalities. The empirical identification relies on the assumption that some aspects of individual preferences remain the same after...