This paper explores the implications of gender-based income taxation in a noncooperative model of household behavior. In a first step, we show how gender-based taxes can act as Pigou taxes and correct the externality induced by a non-cooperative household equilibrium. We find that the first-best...

Germany has the lowest birth rate among all OECD countries. To encourage fertility,the federal government has recently introduced a set of reforms that led to a substantialexpansion of public child care for under three year old children. Using administrativecounty-level data, we exploit...