Member States' tax and benefits systems vary in terms of the financial incentives or disincentives for second earners to enter employment or work more hours, for example through joint taxation systems, transferable tax credits or deductions for single earner households.
Porezni sustavi i sustavi naknada u državama članicama razlikuju se u pogledu mjera kojima se stimuliraju, odnosno odvraćaju osobe koje ostvaruju drugi prihod u kućanstvu da se zaposle ili rade više sati.