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Imposition jointe des revenus et emploi des femmes mariées : estimation à partir du cas français

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  • Clément Carbonnier

Abstract

French joint income taxation generates discontinuities enabling to estimate the elasticity of labour force participation of married women with respect to the participation retention rate: this article estimates elasticities between 1 and 2, consistent with the assessments in other countries with other methodologies. Analysis in sub-groups reveals a U-shaped profile with respect to declared income; behavioural responses are particularly strong at the bottom of the income tax schedule. Apart from those married to younger men, women over 50 respond more strongly to tax incentives, and even more so when their husbands are retired. Mothers in large families are also more reactive than other married women.

Suggested Citation

  • Clément Carbonnier, 2021. "Imposition jointe des revenus et emploi des femmes mariées : estimation à partir du cas français," Revue économique, Presses de Sciences-Po, vol. 72(2), pages 215-244.
    • Handle: RePEc:cai:recosp:reco_pr2_0168
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    Cited by:

    1. Clément Carbonnier, 2021. "Family-Based Tax and Transfer System – Issues for Income Tax and Other Public Policies," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 526-527, pages 41-48.
    2. Michaël Sicsic, 2022. "Does labour income react more to income tax or means‐tested benefits reforms?," Fiscal Studies, John Wiley & Sons, vol. 43(3), pages 291-319, September.

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