That might be so if one could choose to work half-time for half pay. This option is usually not available, though, at least in the US. (Certainly I couldn't,

That might be so if one could choose to work half-time for half pay. This option is usually not available, though, at least in the US. (Certainly I couldn't, particularly once one rolls in medical insurance effects.) There are pretty good reasons why many positions don't offer this option. As for my example, I've no idea if the impression was correct. But it's certainly the case that stay-at-home moms stayed at home for cultural reasons and/or because they wanted to, at least where I lived. Being well off (ha) enabled this option, but it certainly didn't drive it. edit: Note also that your scenario doesn't involve taxing unpaid work, which is what I was discussing. Instead you're just shuffling it around, which is a different argument.