This paper analyzes the effects of an income splitting system on marriage partners. The focus is on the time allocation, on investment in marriage-specific human capital and on the distribution of income within the family. Two insights are discussed in detail. First, the distribution of...

This paper analyses optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. It models the interaction between wage rates and variation in child care prices and productivities as determinants of across-household heterogeneity in second...

This paper surveys the last decade of micro-economic research using time-use data. Focusing on the household production model, time-use as an investment activity, and the distribution of extended income, issues of data collection, measurement errors, model specification and estimation as well as...

This paper deals with optimum commodity taxation in Becker's (1965) model of the allocation of time. While the existing public finance literature emphasizes the role of cross elasticities with leisure, I find that the optimal tax system crucially depends on factor shares and elasticities of...