Labor supply consequences of family taxation: evidence from the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11640%2F14%3A00435144" target="_blank" >RIV/00216208:11640/14:00435144 - isvavai.cz</a>
Alternative codes found
RIV/67985998:_____/14:00435142
Result on the web
<a href="http://dx.doi.org/10.1016/j.labeco.2014.04.010" target="_blank" >http://dx.doi.org/10.1016/j.labeco.2014.04.010</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1016/j.labeco.2014.04.010" target="_blank" >10.1016/j.labeco.2014.04.010</a>
Alternative languages
Result language
angličtina
Original language name
Labor supply consequences of family taxation: evidence from the Czech Republic
Original language description
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.
Czech name
—
Czech description
—
Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
—
Result continuities
Project
<a href="/en/project/GB14-36154G" target="_blank" >GB14-36154G: Dynamics of change in Czech society</a><br>
Continuities
S - Specificky vyzkum na vysokych skolach<br>I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Labour Economics
ISSN
0927-5371
e-ISSN
—
Volume of the periodical
30
Issue of the periodical within the volume
October
Country of publishing house
NL - THE KINGDOM OF THE NETHERLANDS
Number of pages
11
Pages from-to
234-244
UT code for WoS article
000345180700031
EID of the result in the Scopus database
—