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Economics - De serie 'Werkdocumenten' omvat stukken die in het kader van de werkzaamheden van de WRR tot stand zijn gekomen en die op aanvraag door de raad beschikbaar worden gesteld. De verantwoordelijkheid voor de inhoud en de ingenomen standpunten berust bij de auteurs.

Compares the way women are taxed in the Germany, Sweden and The
Netherlands by looking at both macro and micro data from the perspective
of a wife′s contribution to family income. The programs used for
analysis are included in an appendix. Taxing husbands and wives by
adding joint incomes and dividing by two (as in Germany) penalises
dual‐earner couples and favours one‐earner couples. Completely separate
taxation (as in Sweden) is a major incentive for couples to be
dual‐earner. In The Netherlands the government reform of the tax system
(1990) has reduced negative tax effects on secondary earnings without
introducing the positive effects seen in Sweden. Tax incentives are not
the only determinant of women′s participation in the labour market.