@TechReport{iza:izadps:dp1451,
            	author={Bargain, Olivier B. and Moreau, Nicolas},
            	title={Is the Collective Model of Labor Supply Useful for Tax Policy Analysis? A Simulation Exercise},
            	year={2005},
	month={Jan},
            	institution={Institute of Labor Economics (IZA)},
            	address={Bonn},
            	type={IZA Discussion Paper},
            	number={1451},
            	url={https://www.iza.org/index.php/publications/dp1451},
	abstract={The literature on household behavior contains hardly any empirical research on the within-household 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.},
	keywords={household labor supply;intrahousehold allocation;collective model;tax reform},
            }