Drawing on neo-classical assumptions many studies generally assume negative
effects of female labour supply with systems of married couples' joint tax
ation. By comparing the structure of rewards or concessions contained in th
e various tax systems for particular family employment patterns with the fr
equency distributions of the various family patterns of labour force partic
ipation that can be observed in ten different European countries, however,
a clear 'shaping effect' of tax systems can not be found. This leads to the
conclusion that the systems of family taxation alone can not explain emerg
ing family patterns of labour force participation. Only if various social p
olicies, such as the design of the tax system and labour market regulation,
family policy, and - most important - childcare supply are coordinated to
support a certain model of families' labour force participation that is in
line with the preferences of families can a shaping effect be found.