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 …

Tax reform proposals affect individual welfares in ways which strongly depend on the nature of specialization in … production across households strongly influences the impacts on individual tax burdens of a given tax reform. The standard models … and uses it to analyze the impacts of the types of tax reform that have been the subject of recent policy debate …

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 …

This paper presents the properties of optimal piecewise linear income tax systems for families based on joint and … distribution. In addition to reducing the intra-household net-of-tax wage gap, individual taxation removes the opportunity for tax … avoidance income splitting makes available to high wage primary earners, leading to a much fairer distribution of the tax burden …