Long-term changes in married couples' labor supply and taxes. Evidence from the US and Europe since the 1980s.

Autor/inn/en	Bick, Alexander; Brüggemann, Bettina; Fuchs-Schündeln, Nicola; Paule-Paludkiewicz, Hannah
Institution	Forschungsinstitut zur Zukunft der Arbeit
Titel	Long-term changes in married couples' labor supply and taxes. Evidence from the US and Europe since the 1980s. Gefälligkeitsübersetzung: Langfristige Veränderungen des Arbeitsangebots und der Besteuerung von Ehepaaren. Erkenntnisse aus den USA und Europa seit den 1980er Jahren.
Quelle	Bonn (2018), 35 S. PDF als Volltext kostenfreie Datei Link als defekt meldenVerfügbarkeit
Reihe	IZA discussion paper. 11824
Sprache	englisch
Dokumenttyp	online; Monographie
Schlagwörter	Ehefrau; Einkommensteuer; Erwerbsquote; Lohnhöhe; Mehrwertsteuer; Steuer; Ökonomische Determinanten; Arbeitskräfteangebot; Qualifikation; Arbeitszeit; Internationaler Vergleich; Ehepaar; Belgien; Deutschland; Europa; Frankreich; Großbritannien; Italien; Niederlande; Portugal; USA
Abstract	"We document the time-series of employment rates and hours worked per employed by married couples in the US and seven European countries (Belgium, France, Germany, Italy, the Netherlands, Portugal, and the UK) from the early 1980s through 2016. Relying on a model of joint household labor supply decisions, we quantitatively analyze the role of nonlinear labor income taxes for explaining the evolution of hours worked of married couples over time, using as inputs the full country- and year-specific statutory labor income tax codes. We further evaluate the role of consumption taxes, gender and educational wage premia, and the educational composition. The model is quite successful in replicating the time series behavior of hours worked per employed married woman, with labor income taxes being the key driving force. It does however capture only part of the secular increase in married women's employment rates in the 1980s and early 1990s, suggesting an important role for factors not considered in this paper. We will make the non-linear tax codes used as an input into the analysis available as a user-friendly and easily integrable set of Matlab codes." (Author's abstract, IAB-Doku).
Erfasst von	Institut für Arbeitsmarkt- und Berufsforschung, Nürnberg
Update	2019/1