from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife … is a significant determinant of intrahousehold negotiation but with very low elasticity. Consequently, the labor supply …

We document the time-series of employment rates and hours worked per employed by married couples in the US and seven …

and the US. Based on a model of joint household decision making, we quantify the contribution of international differences …

The taxation of bequests can have a positive impact on the labor supply of heirs through wealth effects. This leads to …

This paper studies the design of couples' income taxation. Consumption and labor supply decisions within the couple are …

Several recent studies show that the elasticity of taxable income (ETI) is not a sufficient statistic for the welfare … costs of taxation due to factors such as taxbase shifting. This paper provides an additional argument demonstrating the non … indicate an overall ETI between 0.35 and 0.68 and an elasticity of deductions with respect to the net-of-tax rate between -0 …