Does joint taxation disadvantage women? To answer that question, this article begins by reviewing bargaining models of intrafamily allocation and discussing the determinants of 'bargaining power'. It argues that wage rates rather than earnings are determinants of bargaining power, and that...

Does joint taxation disadvantage women? To answer that question, this paper begins by reviewing unitary and bargaining models of intrafamily allocation, and then discusses the determinants of "bargaining power" in a world without taxes. It argues that wage rates rather than earnings are...

Does joint taxation disadvantage women? To answer that question, this paper begins by reviewing unitary and bargaining models of intrafamily allocation, and then discusses the determinants of bargaining power in a world without taxes. It argues that wage rates rather than earnings are...

Current tax reform proposals for fighting gender discrimination misguidedly focus on who wins and who loses, suggesting that government simply tax equal-income couples equally or tax single and married individuals at the same rates. This Article provides a fresh perspective by looking at how tax...

This study investigates whether excess effort to climb a career ladder justifies policy interventions. The answer depends on whether the government is able to levy a higher tax burden on career workers than on non-career workers. Both a tax on top income aimed at lowering the rewards of...