scholarly journals Nonparametric Estimation of the Impact of Taxes on Female Labor Supply

2006 ◽  
Author(s):  
Anil Kumar
2020 ◽  
Vol 10 (1) ◽  
Author(s):  
Iga Magda ◽  
Aneta Kiełczewska ◽  
Nicola Brandt

AbstractIn 2016, the Polish government introduced a large child benefit, called “Family 500+”, with the aim to increase fertility and reduce child poverty. It is universal for the second and every further child and means-tested for the first child. We study the impact of the new benefit on female labor supply, using Labor Force Survey data. Based on a difference-in-differences methodology, we find that the labor market participation rates of women with children decreased after the introduction of the benefit compared to that of childless women. The labor force participation rate of mothers showed a drop of 2–3 percentage points by mid-2017 as a result of the “Family 500+” program. The effect was higher among women with lower levels of education and among women living in small towns.


2000 ◽  
Vol 25 (2) ◽  
pp. 279-296
Author(s):  
Peter Ericson ◽  
Jörgen Hansen

2013 ◽  
Vol 14 (2) ◽  
pp. 138-165 ◽  
Author(s):  
Hans Fehr ◽  
Daniela Ujhelyiova

Abstract The present paper develops an overlapping generations general equilibrium model for Germany in order to study the impact of public policy on household labor supply and fertility decisions. Starting from a benchmark equilibrium which reflects the current German family policy regime we introduce various reforms of the tax and child benefit system and quantify the consequences for birth rates and female labor supply. Our simulations indicate three central results: First, higher transfers to families (either direct, in-kind or via family splitting) may increase birth rates significantly, but they may come at the cost of lower female employment. Second, the introduction of individual taxation (instead of joint taxation of couples) would increase female employment but might further reduce current birth rates in Germany. Third, it is possible to increase birth rates and female employment rates simultaneously if the government invests in child care facilities for children of all ages.


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