Women’s labour market participation is known to be responsive to fiscal (dis)incentives. The effects of different fiscal policies can be seen in increased hours worked, income earned or labour force participation rates for women. For potential entrants the effects can be seen in increased numbers starting work. This report examines work incentives and disincentives for secondary earners created by tax-benefit systems. Its aim is to identify potential work disincentives created by fiscal systems for secondary earners in couples.