JOINT INCOME TAXATION AND LABOUR FORCE PARTICIPATION OF MARRIED WOMEN: ESTIMATION FROM THE FRENCH CASE

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.