0435144 - NHU-C 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 MŠMT(CZ) SVV260126
Grant ostatní: UK(CZ) GAUK 595812
Institucionální podpora: PRVOUK-P23
Klíčová slova: joint taxation * labor supply * diffrence-in-differences
Kód oboru RIV: AH - Ekonomie
Impakt faktor: 0.916, rok: 2014 ; AIS: 1.215, rok: 2014
DOI: https://doi.org/10.1016/j.labeco.2014.04.010

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/11104/0241495