documenting the strong labor supply disincentives for secondary earners of the U.S. tax system and by using variations from the … Bush Tax Cuts to assess their effects on intra-household specialization. We then develop a lifecycle model incorporating … assortative mating. After estimating and validating the model with various datasets, we evaluate four tax systems: a U …

current system of taxation, setting a proportional tax rate on married females equal to 4% (8%) increases output and married … are preferred by a majority of households. Nevertheless, welfare gains are higher when the U.S. tax system is replaced by … a proportional, gender-neutral income tax. -- taxation ; two-earner households ; labor force participation …

structural model to study the effects of the U.S. tax-transfer system on the decisions of non-college-educated workers with … earners-as proposed in the 21st Century Worker Tax Cut Act-would increase the employment rate of the spouses of workers …

effects of tax reforms. Policy simulations indicate that shrinking elasticities, mostly concentrated on the participation … margin, have contributed to a dramatic decline in welfare gains from actual and potential tax reforms since the 1980’s …

common empirical approach and a complete simulation of tax-benefit policies affecting household budgets. We find that wage … robust to several modelling assumptions. We show that differences in tax-benefit systems or demographic compositions explain …

common empirical approach and a complete simulation of tax-benefit policies affecting household budgets. We find that wage … robust to several modeling assumptions. We show that differences in tax-benefit systems or demographic compositions explain …