Analyzing female labor supply: evidence from a Dutch tax reform

Arbeitspapier

Among OECD countries, the Netherlands has average female labor force participation, but by far the highest rate of part-time work. This paper investigates the extent to which married women respond to financial incentives. We exploit the exogenous variation caused by a substantial Dutch tax reform in 2001. Our main conclusion is that the positive significant effect of tax reform on labor force participation dominates the negative insignificant effect on working hours. Our preferred explanation is that women respond more to changes in tax allowances than to changes in marginal tax rates.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Series: IZA Discussion Papers ; No. 4238

Klassifikation und Themen

• Klassifikation: Wirtschaft ; Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes ; Time Allocation and Labor Supply ; Wages, Compensation, and Labor Costs: Public Policy
• Thema: Uncompensated wage elasticity ; labor force participation ; working hours ; endogeneity ; Frauenerwerbstätigkeit ; Arbeitsangebot ; Arbeitszeit ; Steuerreform ; Steuerwirkung ; Niederlande

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Bosch, Nicole ; van der Klaauw, Bas
• Ereignis: Veröffentlichung
• (wer): Institute for the Study of Labor (IZA)
• (wo): Bonn
• (wann): 2009

Weitere Informationen

• Handle: http://hdl.handle.net/10419/35445
• URN: urn:nbn:de:101:1-20090622232
• Letzte Aktualisierung: 10.03.2025, 11:44 MEZ