| Titre | Offre de travail des couples et fiscalité | |
|---|---|---|
| Auteur | Valérie Lechene | |
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Revue | Economie et prévision |
| Numéro | no 98, 1991/2 Etudes de la fiscalité | |
| Rubrique / Thématique | Etudes de la fiscalité |
|
| Page | 33-43 | |
| Résumé anglais |
Job Supply in Couples and Tax Laws,
by Valérie Lechene.
This paper presents a simultaneous household labour-supply model with regard to tax laws, using French data. Household preferences are set out using a family utility function, maximized under a convex piecewise linear budget constraint. The stochastic specification reflects heterogeneity in preferences appearing in the hour functions of the spouses, as well as measurement errors on desired hours. The estimation procedure used is the one we owe to Hausman (1980), consisting in maximizing the likelihood of the sample over the entire budget set. Source : Éditeur (via Persée) |
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| Article en ligne | http://www.persee.fr/web/revues/home/prescript/article/ecop_0249-4744_1991_num_98_2_5223 |
