Unmarried men | Unmarried women | Married couples | Married couples | ||||||||
---|---|---|---|---|---|---|---|---|---|---|---|
Joint decision | Inelastic husband’s | ||||||||||
labor supply | |||||||||||
0 children | 1 or more children | 0 children | 1 or more children | 0 children | 1 or more children | 0 children | 1 or more children | ||||
Benchmark | 35.75 | 40.87 | 39.56 | 39.51 | 32.33 | 31.36 | 38.65 | 38.99 | |||
Joint taxation | 36.94 | 60.55 | 42.31 | 59.53 | 34.19 | 37.05 | 39.84 | 43.30 | |||
Working tax-credit | 38.11 | 44.48 | 43.25 | 43.26 | 33.60 | 31.55 | 38.07 | 37.60 | |||
Gender based tax | 35.61 | 33.51 | 36.00 | 36.02 | 27.24 | 34.15 | 31.22 | 35.33 |