This paper studies the design of couples' income taxation. Consumption and labor supply decisions within the couple are made by maximizing a weighted sum of the spouses’ utilities; bargaining weights are given but specific to each couple. The information structure and labor supply decisions...

In this paper we compare gender differences in the allocation of time to market work, domestic work, child care, and leisure over the life cycle. Time use profiles for these activity categories are constructed on survey data for three countries: Australia, the UK and Germany. We discuss the...

This paper examines tax planning of married couples under separate taxation. A theoretical analysis uses a family decision-model with a household public good to show that the secondary earner might veto against tax planning if the realization of tax savings increases intra-household income...

This paper studies the design of couples' income taxation. Consumption and labor supply decisions within the couple are made by maximizing a weighted sum of the spouses' utilities; bargaining weights are given but specific to each couple. The information structure and labor supply decisions...

Over the period 1960 - 1983 the proportion of federal tax revenue raised by taxation of labor supply has risen from 57-77 percent. In this paper, we specify and estimate a model of family labor supply which treats both federal and state taxation. Husbands and wives labor supply are treated...

This paper combines income and expenditure with time use data to provide a unique picture of the labour supplies, household production, saving and consumption decisions of two-adult households over a life cycle defined in terms of the presence and ages of children. The study also draws on data...