Taxes and the Two-Earner Family: Impact On the Work Decision

Jane H. Leuthold
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Jane H. Leuthold: University of Illinois

Public Finance Review, 1979, vol. 7, issue 2, 147-161

Abstract: Data from the National Longitudinal Survey for 1970 are used to provide some new empirical estimates of the effect of changes in the marginal rates of income and payroll taxation on the hours worked by two-earner families. A family labor supply madel incorporating tax and nontax parameters is estimated using Aitken's generalized least squares estimator for seemingly unrelated equations. The results of the study show that the tax structure is a significant factor in the work decision of the two-earner family and that changes in the marginal rate of tax can be expected to cause a realignment of work responsibilities within the family.

Date: 1979
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Persistent link: https://EconPapers.repec.org/RePEc:sae:pubfin:v:7:y:1979:i:2:p:147-161

DOI: 10.1177/109114217900700202

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