Bargain, Olivier; Moreau, Nicolas - Institute for the Study of Labor (IZA) - 2005
responses to the reform are entirely driven by the traditional substitution and income effects as in a unitary model. For some … households only, the reform alters the intrahousehold distribution in a way that tends to change normative conclusions. A … sensitivity analysis shows that the collective model would be required if the tax reform was both radical and of extended scope. …