Labor supply consequences of family taxation. Evidence from the Czech Republic.

Autor/in	Kalísková, Klára
Titel	Labor supply consequences of family taxation. Evidence from the Czech Republic. Gefälligkeitsübersetzung: Auswirkungen der Familienbesteuerung auf das Arbeitskräfteangebot. Befunde aus der Tschechischen Republik.
Quelle	In: Labour economics, (2014) 30, S. 234-244 PDF als Volltext Link als defekt meldenVerfügbarkeit
Sprache	englisch
Dokumenttyp	online; gedruckt; Zeitschriftenaufsatz
ISSN	0927-5371
DOI	10.1016/j.labeco.2014.04.010
Schlagwörter	Ehefrau; Mutter; Vater; Frau; Steuerbelastung; Beschäftigungseffekt; Erwerbstätigkeit; Privathaushalt; Steuer; Steuerpolitik; Erwerbsbeteiligung; Auswirkung; Hochschulabsolvent; Institution; Ehepaar; Tschechische Republik
Abstract	"While joint taxation is fairly widespread across European countries, the evidence of its labor supply effects is scarce due to a lack of recent policy changes. This study makes use of the introduction of joint taxation in the Czech Republic in 2005 to estimate its effect on married couples' labor supply. Results based on difference-indifferences and on triple differences with several alternative control groups suggest that the introduction of joint taxation lead to a decline of about 3 percentage points in the employment rate of married women with children. Participation declines are twice as large when the tax work disincentives are highest -- among women with tertiary-educated husbands. The introduction of joint taxation did not affect the employment probability of married men with children." (Author's abstract, IAB-Doku).
Erfasst von	Institut für Arbeitsmarkt- und Berufsforschung, Nürnberg
Update	2015/2