• Executive Summary
  • 1. Introduction
  • 2. Literature review
  • 3. A brief overview of tax-benefit systems in the European countries
  • 4. Profile of secondary earners in today’s Europe
  • 4.1. Household structure and couple types
  • 4.2. Characteristics of secondary earners
  • 5. Work incentives for secondary earners
  • 5.1. The estimates of Marginal Effective Tax Rates based on EUROMOD
  • 5.2. Comparing the estimates of Marginal Effective Tax Rates from EUROMOD and the OECD tax-benefit model
  • 5.3 The estimates of Participation Tax Rates based on OECD tax-benefit model
  • 6. Discussion: fiscal disincentives and employment patterns
  • 6.1 Marginal Effective Tax Rates and work intensity
  • 6.2 Participation Tax Rates and levels of employment
  • 7. Concluding summary
  • Bibliography
  • Appendices
  • Table of figures
  • List of tables