@techreport{Bargain2005Collective,
abstract = {The literature on household behavior contains hardly any empirical research on the withinhousehold
distributional effect of tax-benefit policies. We simulate this effect in the framework
of a collective model of labor supply when shifting from a joint to an individual taxation
system in France. We show that the net-of-tax relative earning potential of the wife is a
significant determinant of intrahousehold negotiation but with very low elasticity.
Consequently, the labor supply responses to the reform are entirely driven by the traditional
substitution and income effects as in a unitary model. For some households only, the reform
alters the intrahousehold distribution in a way that tends to change normative conclusions. A
sensitivity analysis shows that the collective model would be required if the tax reform was
both radical and of extended scope.},
author = {Olivier Bargain and Nicolas Moreau},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {H31; D12; J22; D11; C71; 330; collective model; intrahousehold allocation; household labor supply; tax reform; Arbeitsangebot; Haushalts\"{o}konomik; Familien\"{o}konomik; Steuer; Steuerreform; Wirtschaftspolitische Wirkungsanalyse; Theorie; Frankreich},
language = {eng},
number = {1451},
title = {Is the Collective Model of Labor Supply Useful for Tax Policy Analysis? : A Simulation Exercise},
type = {IZA Discussion paper series},
url = {http://hdl.handle.net/10419/20750},
year = {2005}
}
