Quantifying the Disincentive Effects of Joint Taxation on Married Women's Labor Supply
研究了17个欧洲国家和美国联合征税制度对已婚女性劳动供给的抑制效应，发现若改为单独征税，已婚女性平均年工作时间将增加115小时（10.5%）。
We quantify the disincentive effects of elements of joint taxation in the labor income tax codes of 17 European countries and the US. We analyze the extent to which hours worked of married men and women would change if each country switched to a system of separate taxation of married couples. In this hypothetical tax reform, we keep the average tax burden of married households constant. With the exception of four countries featuring already a system of separate taxation, the model predicts that married women's hours worked increase on average by 115 hours, or 10.5 percent, through this reform.