Number of the records: 1
Labor supply consequences of family taxation: evidence from the Czech Republic
- 1.
SYSNO ASEP 0435144 Document Type J - Journal Article R&D Document Type Journal Article Subsidiary J Článek ve WOS Title Labor supply consequences of family taxation: evidence from the Czech Republic Author(s) Kalíšková, Klára (NHU-C) RID, ORCID Source Title Labour Economics. - : Elsevier - ISSN 0927-5371
Roč. 30, October (2014), s. 234-244Number of pages 11 s. Publication form Print - P Language eng - English Country NL - Netherlands Keywords joint taxation ; labor supply ; diffrence-in-differences Subject RIV AH - Economics R&D Projects SVV260126 GA MŠMT - Ministry of Education, Youth and Sports (MEYS) Institutional support NHU-C - PRVOUK-P23 UT WOS 000345180700031 EID SCOPUS 84910081266 DOI https://doi.org/10.1016/j.labeco.2014.04.010 Annotation 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. Workplace NHU-C Contact Tomáš Pavela, pavela@cerge-ei.cz, Tel.: 224 005 122 Year of Publishing 2015
Number of the records: 1