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Labor supply consequences of family taxation: evidence from the Czech Republic

  1. 1.
    0435142 - NHÚ 2015 RIV NL eng J - Článek v odborném periodiku
    Kalíšková, Klára
    Labor supply consequences of family taxation: evidence from the Czech Republic.
    Labour Economics. Roč. 30, October (2014), s. 234-244. ISSN 0927-5371. E-ISSN 1879-1034
    Grant CEP: GA ČR GB14-36154G
    Institucionální podpora: RVO:67985998
    Klíčová slova: joint taxation * labor supply * diffrence-in-differences
    Kód oboru RIV: AH - Ekonomie
    Impakt faktor: 0.916, rok: 2014

    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-in-differences 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.
    Trvalý link: http://hdl.handle.net/11104/0239044

     
     
Počet záznamů: 1  

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