The effects of joint taxation of married couples on labor supply and non-wage income

Journal of Public Economics

Volumn 92, Issue 7, 2008, Pages 1698-1719

  LaLumia, Sara ^a  

^a WILLIAMS COLLEGE   (United States)

Author keywords

Joint taxation; Labor supply

Indexed keywords

EID: 42649127370     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jpubeco.2008.01.009     Document Type: Article

References (45)

1. Acemoglu D., Autor D.H., and Lyle D. Women, war, and wages: the effect of female labor supply on the wage structure at midcentury. Journal of Political Economy 112 3 (2004) 497-551
2. Alm J., and Melnik M.I. Taxing the family in the individual income tax. Public Finance and Management 5 1 (2005) 56-101
3. Apps P.F., and Rees R. Comment: individual versus joint taxation in models with household production. Journal of Political Economy 107 2 (1999) 393-403
4. Besley T., and Case A. Unnatural experiments? Estimating the incidence of endogenous policies. The Economic Journal 110 467 (2000) F672-F694
5. Bittker B.I. Federal income taxation and the family. Stanford Law Review 27 6 (1975) 1389-1463
6. Blau F.D., and Kahn L.M. Changes in the labor supply behavior of married women: 1980-2000. Journal of Labor Economics 25 3 (2007) 393-438
7. Blundell R., and MaCurdy T. Labor supply: a review of alternative approaches. In: Ashenfelter O.C., and Card D. (Eds). Handbook of Labor Economics vol. 3(1) (1999) 1559-1695
8. Boskin M.J., and Sheshinski E. Optimal tax treatment of the family: married couples. Journal of Public Economics 20 (1983) 281-297
9. Carasso A., and Steuerle C.E. How marriage penalties change under the 2001 tax bill. Brookings Discussion Paper (2002)
10. Clarke Jr. C.J. The Pennsylvania Community Property Law (1947), U.S. Review Publishing Company, Philadelphia
11. Congressional Budget Office. For Better or For Worse: Marriage and the Federal Income Tax (1997)
12. DeFuniak W.Q. Principles of Community Property (1943), Callaghan and Company, Chicago
13. Eissa N. Taxation and labor supply of married women: the Tax Reform Act of 1986 as a natural experiment. NBER Working Paper 5023 (1995)
14. Eissa N., and Hoynes H.W. Taxes and the labor market participation of married couples: the earned income tax credit. Journal of Public Economics 88 (2004) 1931-1958
15. Epilogue to the community property scramble: problems of repeal. Columbia Law Review 50 3 (1950) 332-351
16. Goldin C. Understanding the Gender Gap (1990), Oxford University Press, New York
17. Goldin C.D. The role of World War II in the rise of women's employment. American Economic Review 81 4 (1991) 741-756
18. Gottfried P., and Richter W.F. The tax unit and household production: comment. Journal of Political Economy 107 2 (1999) 404-409
19. Graetz M.J. The Decline (and Fall?) of the Income Tax (1997), W.W. Norton and Company, New York
20. Gustafsson S. Separate taxation and married women's labor supply. Journal of Population Economics 5 (1992) 61-85
21. Hanneman J. Wisconsin splits from tradition with new marital property law. Chicago Tribune (1986) 5 January 1
22. Heim B.T. The incredible shrinking elasticities: married female labor supply, 1979-2003. Journal of Human Resources 42 4 (2007) 881-918
23. Jones C.C. Split income and separate spheres: tax law and gender roles in the 1940s. Law and History Review 6 2 (1988) 259-310
24. Leuthold J.H. Income splitting and women's labor force participation. Industrial and Labor Relations Review 38 1 (1984) 98-105
25. McCaffery E.J. Taxing Women (1997), University of Chicago Press, Chicago
26. Moffitt R.A., and Wilhelm M. Labor supply decisions of the affluent. In: Slemrod J. (Ed). Does Atlas Shrug: The Economic Consequences of Taxing the Rich (2000), Harvard University Press, Cambridge
27. Morris, John D., 1947. Inequities in Tax Cited by Treasury. New York Times. June 19.
28. Moulton B.R. An illustration of a pitfall in estimating the effects of aggregate variables on micro units. Review of Economics and Statistics 72 2 (1990) 334-338
29. Mulligan C.B. Pecuniary incentives to work in the United States during World War II. Journal of Political Economy 106 5 (1998) 1033-1077
30. Munnell A. The couple versus the Individual under the federal personal income tax. In: Aaron H.J., and Boskin M.J. (Eds). The Economics of Taxation (1980), Brookings Institution, Washington
31. O'Neill J. Family issues in taxation. In: Penner R.G. (Ed). Taxing the Family (1981), American Enterprise Institute, Washington
32. Piggott J., and Whalley J. The tax unit and household production. Journal of Political Economy 104 2 (1996) 398-418
33. Piggott J., and Whalley J. Reply to Apps/Rees and Gottfried/Richter. Journal of Political Economy 107 2 (1999) 410-418
34. Reopen Fight Against Joint Tax Returns, 1942. Chicago Daily Tribune. Feb 8.
35. Rosen H.S. A methodology for evaluating tax reform proposals. Journal of Public Economics 6 1-2 (1976) 105-121
36. Samuelson P.A. Social indifference curves. Quarterly Journal of Economics 70 1 (1956) 1-22
37. Schuetze H.J. Income splitting among the self-employed. Canadian Journal of Economics 39 4 (2006) 1195-1220
38. Seabury, Florence Guy, 1942. Letter to the editor. New York Times. May 25.
39. Slemrod J. The role of misconceptions in support for regressive tax reform. National Tax Journal 59 1 (2006) 57-75
40. Statistical Abstract of the United States: 1944-45.
41. Stephens M., and Ward-Batts J. The impact of separate taxation on the intra-household allocation of assets: evidence from the UK. Journal of Public Economics 88 (2004) 1989-2007
42. Surrey S.S. Federal taxation of the family: the Revenue Act of 1948. Harvard Law Review 61 7 (1948) 1097-1164
43. Tax Planning for Husbands and Wives Under the Revenue Act of 1948, 1948. Commerce Clearing House.
44. Tempalski J. Revenue effects of major tax bills. OTA Working Paper (2003) 81
45. U.S. News and World Report. Split Tax to Aid Families (1947) 14-15 May 16