Arbeitspapier

Evaluation of a tax reform: a model with measurement error

Parts of the Dutch tax reform 2001 are directed towards fiscal partners in a household and aim at lowering the marginal tax burden of the partner with the lowest (potential) labour income. An important goal of the reform is to increase the employment rate of these partners, which are in majority women. The Dutch Labour Force Survey 1992-2003 shows that the growth of the employment rate of married women after 2001 was larger than for a comparable group of single women. A statistical analysis using a model that accounts for measurement error shows that the growth of the employment rates of women without young children is in line with the predicted effect of the tax reform.

Language
Englisch

Bibliographic citation
Series: IZA Discussion Papers ; No. 2337

Classification
Wirtschaft

Event
Geistige Schöpfung
(who)
Euwals, Rob
Event
Veröffentlichung
(who)
Institute for the Study of Labor (IZA)
(where)
Bonn
(when)
2006

Handle
URN
urn:nbn:de:101:1-20090825239
Last update
10.03.2025, 11:44 AM CET

Data provider

This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.

Object type

  • Arbeitspapier

Associated

  • Euwals, Rob
  • Institute for the Study of Labor (IZA)

Time of origin

  • 2006

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