Spouse labor supply: fiscal incentive and income effect,evidence from French fully joint income tax system

@inproceedings{Carbonnier2008SpouseLS,
  title={Spouse labor supply: fiscal incentive and income effect,evidence from French fully joint income tax system},
  author={Cl{\'e}ment Carbonnier},
  year={2008}
}
The aim of the present paper is to measure the labor market participation elasticity with respect to income tax rates. A very complete data base of more than 500 000 observations a year is used. This data base is a large sample of the French income tax returns. The case of spouses is studied by comparing for very similar couples the probability of the secondary earner to participate in the labor market depending on the other foyer incomes on the one hand and depending on the tax rate which… CONTINUE READING

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