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Labor supply consequences of family taxation: evidence from the Czech Republic
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SYSNO ASEP 0435144 Druh ASEP J - Článek v odborném periodiku Zařazení RIV J - Článek v odborném periodiku Poddruh J Článek ve WOS Název Labor supply consequences of family taxation: evidence from the Czech Republic Tvůrce(i) Kalíšková, Klára (NHU-C) RID, ORCID Zdroj.dok. Labour Economics. - : Elsevier - ISSN 0927-5371
Roč. 30, October (2014), s. 234-244Poč.str. 11 s. Forma vydání Tištěná - P Jazyk dok. eng - angličtina Země vyd. NL - Nizozemsko Klíč. slova joint taxation ; labor supply ; diffrence-in-differences Vědní obor RIV AH - Ekonomie CEP SVV260126 GA MŠMT - Ministerstvo školství, mládeže a tělovýchovy Institucionální podpora NHU-C - PRVOUK-P23 UT WOS 000345180700031 EID SCOPUS 84910081266 DOI https://doi.org/10.1016/j.labeco.2014.04.010 Anotace 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. Pracoviště NHU-C Kontakt Tomáš Pavela, pavela@cerge-ei.cz, Tel.: 224 005 122 Rok sběru 2015
Number of the records: 1