external threat points (divorce) into the microsimulation of tax policy reforms in France. Following the suggestion of McElroy … analysis is provided in order to examine the various implications from using the cooperative model for tax policy analysis and …

This paper examines the response of husbands' and wives' earnings to a tax reform in which husbands' and wives' tax … analyze the impact of the large Swedish tax reform of 1990-1. I find that in response to a compensated fall in one spouse …'s tax rate, that spouse's earned income rises, and the other spouse's earned income also rises. I test and reject a set of …

position of a secondary earner, are more susceptible to changes in tax scheme while women do not react to a change in tax …

welfare function we show that the expression for a spouses' marginal income tax rate includes a "Pigouvian" (paternalistic …) and an incentive term. The Pigouvian term favors a marginal subsidy (tax) for the high-weight (low-weight) spouse, whose … structure across couples. In some cases both terms have the same sign and imply a positive marginal tax for the low …