Arbeitspapier

Taxation, Work and Gender Equality in Ireland

In most developed countries, economies are facing population ageing, falling fertility rates and stagnating labour force participation. The ability of governments to fund future pension and health-care expenditure relies to a large extent on income tax and social security receipts from workers. Policymakers are generally in agreement that increasing the labour force participation of women, without reducing the fertility rate, is needed. In the year 2000, with the aim of increasing women's labour market participation, a partial individualisation of the Irish income tax system was initiated. Using the Living in Ireland survey and a difference-in-differences framework, I investigate whether this reform had any effect on female labour supply and caring duties. I find that the labour force participation rate of married women increased by 5-6 percentage points in the wake of the reform, hours of work increased by two per week and hours of unpaid childcare decreased by approximately the same margin.

Language
Englisch

Bibliographic citation
Series: IZA Discussion Papers ; No. 11495

Classification
Wirtschaft
Labor Economics Policies
Demand and Supply of Labor: General
Fiscal Policies and Behavior of Economic Agents: Household
Subject
individual taxation
labour supply
Ireland

Event
Geistige Schöpfung
(who)
Doorley, Karina
Event
Veröffentlichung
(who)
Institute of Labor Economics (IZA)
(where)
Bonn
(when)
2018

Handle
Last update
10.03.2025, 11:41 AM CET

Data provider

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Object type

  • Arbeitspapier

Associated

  • Doorley, Karina
  • Institute of Labor Economics (IZA)

Time of origin

  • 2018

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