The third Marshall-Hicks-Allen rule of elasticity of derived demand purports to show that labor demand is less elastic when labor is a smaller share of total costs. As Hicks, Allen, and then Bronfenbrenner showed, this rule is not quite correct, and actually is complicated by an unexpected...

The Earned Income Tax Credit (EITC) provides marriage bonuses to some married couples and imposes marriage penalties on many others. The sources of these bonuses and penalties are the EITC eligibility rules, its non-linear benefit structure, and the phase-out of benefits at higher incomes. In...

Cohany and Sok recently reported that the labor force participation rate of married women with children, and especially married women with very young children, declined between 1997 and 2005.  In contrast, recent work by Boushey showed that the negative impact of children on work by women age...