EconPapers    
Economics at your fingertips  
 

Income taxation, labour supply and housework: a discrete choice model for French couples

Jan Kabátek, Arthur van Soest () and Elena Stancanelli

PSE-Ecole d'économie de Paris (Postprint) from HAL

Abstract: Earlier studies suggest that income taxation may affect not only labour supply but also domestic work. Here we investigate the impact of income taxation on partners' labour supply and housework, using data for France that taxes incomes of married couples jointly. We estimate a household utility model in which the marginal utilities of leisure and housework of both partners are modelled as random coefficients, depending on observed and unobserved characteristics. We conclude that both partners' market and housework hours are responsive to changes in the tax system. A policy simulation suggests that replacing joint taxation of married spouses' incomes with separate taxation would increase the husband's housework hours by 1.3% and reduce his labour supply by 0.8%. The wife's market hours would increase by 3.7%, and her housework hours would fall by 2.0%.

Keywords: Time use; Taxation; Discrete choice models (search for similar items in EconPapers)
Date: 2014-04
Note: View the original document on HAL open archive server: https://hal.science/hal-00966801v1
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (21)

Published in Labour Economics, 2014, 27, pp.30-43. ⟨10.1016/j.labeco.2014.01.004⟩

Downloads: (external link)
https://hal.science/hal-00966801v1/document (application/pdf)

Related works:
Journal Article: Income taxation, labour supply and housework: A discrete choice model for French couples (2014) Downloads
Working Paper: Income taxation, labour supply and housework: a discrete choice model for French couples (2014) Downloads
Working Paper: Income taxation, labour supply and housework: a discrete choice model for French couples (2014) Downloads
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:pseptp:hal-00966801

DOI: 10.1016/j.labeco.2014.01.004

Access Statistics for this paper

More papers in PSE-Ecole d'économie de Paris (Postprint) from HAL
Bibliographic data for series maintained by Caroline Bauer ().

 
Page updated 2025-03-31
Handle: RePEc:hal:pseptp:hal-00966801