Labor supply consequences of family taxation: evidence from the Czech Republic

Kód výsledku v 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>

Nalezeny alternativní kódy

RIV/67985998:_____/14:00435142

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Labor supply consequences of family taxation: evidence from the Czech Republic

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Labor supply consequences of family taxation: evidence from the Czech Republic

Popis výsledku anglicky

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.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

<a href="/cs/project/GB14-36154G" target="_blank" >GB14-36154G: Dynamika změny v české společnosti</a><br>

Návaznosti

S - Specificky vyzkum na vysokych skolach<br>I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2014

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Labour Economics

ISSN

0927-5371

e-ISSN

—

Svazek periodika

30

Číslo periodika v rámci svazku

October

Stát vydavatele periodika

NL - Nizozemsko

Počet stran výsledku

11

Strana od-do

234-244

Kód UT WoS článku

000345180700031

EID výsledku v databázi Scopus

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