Collective Labor Supply, Taxes, and Intrahousehold Allocation: An Empirical Approach
结合集体家庭行为模型和离散工作时间选择框架，利用夫妻双方的工作时间数据识别家庭内部分配规则，评估税收对劳动供给和收入分配的影响。
Most empirical studies of the impact of labour income taxation on the labour supply behaviour of households use a unitary modelling approach. In this paper we empirically analyze income taxation and the choice of working hours by combining the collective approach for household behaviour and the discrete hours choice framework with fixed costs of work. We identify the sharing rule parameters with data on working hours of both the husband and the wife within a couple. Parameter estimates are used to evaluate various model outcomes, like the wage elasticities of labour supply and the impacts of wage changes on the intrahousehold allocation of income. We also simulate the consequences of a policy change in the tax system.