This paper presents for the first time the properties of optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the analysis of the interaction of second earner wage differences, variation in prices of bought-in...

We use a lab-in-the-field experiment to investigate intra-couple labor supply decisions and the division of housework under individual and joint income taxation systems. In order to eliminate problems of endogenous intra-couple time use decisions, we exogenously varied not only the taxation...

Die meisten jungen Väter und Mütter in Deutschland wünschen sich eine gleichberechtigte(re) Teilhabe beider Partner in der Erwerbs- und Familienarbeit. Die gelebte Arbeitsteilung vieler Paare sieht jedoch oft anders aus. Die Bundesregierung reagiert nun mit Reformplänen zum Bundeselterngeld-...

Using Norwegian registry data we investigate how paternity leave affects fathers’ long-termearnings. In 1993 Norway introduced a paternity quota of the paid parental leave. We estimatea difference-in-differences model which exploits differences in fathers' exposure to thepaternity quota. Our...

This paper formulates a model to examine the effects of changes in tax-benefit policy on the behavior of divorced parents and the well-being of children in single-parent households. Noncustodial parents choose the level of a child support payment to transfer to custodians. These, in turn, decide...

We examine the second-best family policy under the assumption that both the number and the future earning capacities of the children born to a couple are random variables with probability distributions conditional on unobservable parental actions. Potential parents take their decisions without...

This paper applies the theory of relational contracts to make precise the idea that because households are engaged in a repeated non-cooperative game, Pareto efficient outcomes can be supported by self interest, given the specific pattern of specialisation and exchange which exists in the...

Given that young children are under the control of their parents, if the government has an interest in either the welfare or the productivity of the former, it has no option but to act through the latter. Parents are, in the ordinary sense of the word, the government’s agents. They are agents...

Using Norwegian registry data we investigate how paternity leave affects fathers' long-term earnings. In 1993 Norway introduced a paternity quota of the paid parental leave. We estimate a difference-in-differences model which exploits differences in fathers' exposure to the paternity quota. Our...

This paper asks whether the gap in subjective happiness between spouses matters per se, i.e. whether it predicts divorce. We use three panel databases to explore this question. Controlling for the level of life satisfaction of spouses, we find that a higher satisfaction gap, even in the first...