We evaluate the effect of a 2003 reform in the Spanish income tax on fertility and the employment of mothers with small children. The reform introduced a tax credit for working mothers with children under the age of three, while also increasing child deductions for all households with children. Theoretically, given the interplay of these two components, the expected effect of the reform is ambi...

I use the normative theory of intentional omissions to argue that ordinary uses of ‘ s intentionally’ are systematically ambiguous. There are occasions where they might be used to attribute intentional omissions rather than intentional actions. One can thus explain a number of puzzles that have been taken to be puzzles about the concept of intentional action: the Knobe effect, the connection ...