Add to ORKGThe Canadian federal tax reform of 1988 replaced a spousal tax exemption with a non-refundable tax credit. This reduced the "jointness" of the tax system: after the reform, secondary earners' effective "first dollar" marginal tax rates no longer depended on the marginal tax rates of their spouses. In practice, the effective "first dollar" marginal tax rates faced by women with high income husbands were particularly reduced. Using difference-in-difference estimators, we find a significant increase in labour force participation among women married to higher income husbands.Labour supply, Canadian tax reform, Married women, Difference-in-difference
Canada’s individual tax unit historically has allowed a spouse to report only income over which she ...
We study the optimal income taxation of couples. We determine the resulting intra-family labor supp...
The Canadian personal income tax system does not pay much attention to whether the amount of money a...
The Economic Recovery Act of 1981 and the Tax Reform Act of 1986 changed the U.S. income tax structu...
Labor supply elasticities are often used to evaluate the effect of changes in tax rates on the total...
This study uses recently-released data from the 1981 census to reex amine the labor supply behavior ...
The United States changed its tax treatment of married couples in 1948, from a system in which each ...
We evaluate reforms to the U.S. tax system in a dynamic setup with heterogeneous married and single ...
This paper examines the response of husbands' and wives' earnings to a tax reform in which husbands'...
We study the taxation of couples when female wages do not re?ect their true productivity. We show th...
The analysis of income tax changes over labour supply is of special interest, not only for an econom...
The United States changed its tax treatment of married couples in 1948, from a system in which each ...
Chapter 2 demonstrates how individual income tax structures incentivize a more coordinated labour s...
In the first chapter of this work, I study the impact of joint taxation of married couples on marrie...
Federal tax reform in 1988 flattened the Canadian personal income tax schedule, changing the margina...
Canada’s individual tax unit historically has allowed a spouse to report only income over which she ...
We study the optimal income taxation of couples. We determine the resulting intra-family labor supp...
The Canadian personal income tax system does not pay much attention to whether the amount of money a...
The Economic Recovery Act of 1981 and the Tax Reform Act of 1986 changed the U.S. income tax structu...
Labor supply elasticities are often used to evaluate the effect of changes in tax rates on the total...
This study uses recently-released data from the 1981 census to reex amine the labor supply behavior ...
The United States changed its tax treatment of married couples in 1948, from a system in which each ...
We evaluate reforms to the U.S. tax system in a dynamic setup with heterogeneous married and single ...
This paper examines the response of husbands' and wives' earnings to a tax reform in which husbands'...
We study the taxation of couples when female wages do not re?ect their true productivity. We show th...
The analysis of income tax changes over labour supply is of special interest, not only for an econom...
The United States changed its tax treatment of married couples in 1948, from a system in which each ...
Chapter 2 demonstrates how individual income tax structures incentivize a more coordinated labour s...
In the first chapter of this work, I study the impact of joint taxation of married couples on marrie...
Federal tax reform in 1988 flattened the Canadian personal income tax schedule, changing the margina...
Canada’s individual tax unit historically has allowed a spouse to report only income over which she ...
We study the optimal income taxation of couples. We determine the resulting intra-family labor supp...
The Canadian personal income tax system does not pay much attention to whether the amount of money a...