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Tax Effects on the Net Income of Wives in Dual-Earner Households, 1980–1983

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  • Rose M. Rubin
  • Bobye J. Riney
  • Todd Johansen

Abstract

The objective of this study was to analyze the impact of changes in the federal income tax structure on net income of wives in dual-earner households between 1980 and 1983. Utilizing the second-earner net income model (SENIM), simulation distributions of net income of married full-time women workers, representing six occupational categories, are calculated for alternative spouse income levels and for households of different sizes. The resulting net income distributions are analyzed by paired comparison t-tests to determine the effects of tax changes on dual-earner households during the first Reagan administration. The findings indicate that the tax changes benefit dual-earner households at all income levels, but that lower-income households receive the least benefit, so that the effects are inequitable.

Suggested Citation

  • Rose M. Rubin & Bobye J. Riney & Todd Johansen, 1987. "Tax Effects on the Net Income of Wives in Dual-Earner Households, 1980–1983," Public Finance Review, , vol. 15(4), pages 441-459, October.
    • Handle: RePEc:sae:pubfin:v:15:y:1987:i:4:p:441-459
    DOI: 10.1177/109114218701500406
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    References listed on IDEAS

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    1. Lazear, Edward P & Michael, Robert T, 1980. "Real Income Equivalence among One-Earner and Two-Earner Families," American Economic Review, American Economic Association, vol. 70(2), pages 203-208, May.
    2. Rosen, Harvey S, 1976. "Tax Illusion and the Labor Supply of Married Women," The Review of Economics and Statistics, MIT Press, vol. 58(2), pages 167-172, May.
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    4. Jane H. Leuthold, 1985. "Work Incentives and the Two-Earner Deduction," Public Finance Review, , vol. 13(1), pages 63-73, January.
    5. Rosen, Harvey S, 1976. "Taxes in a Labor Supply Model with Joint Wage-Hours Determination," Econometrica, Econometric Society, vol. 44(3), pages 485-507, May.
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