A recent CNN Money article, Moms: ‘I can’t afford to work‘, introduces the reader to a suburban Maryland mother who states that the high cost of employment—commuting, clothing, childcare—make working infeasible. Her decision to give up her career raises questions: When does it actually become too expensive for a spouse or partner to work? When do expenses such as childcare and transportation become greater than a second after-tax income? It turns out that for the typical two-worker American household, having as few as two children can tip the scales.

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