Targeting fertility and female participation through the income tax

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• dc.contributor.author Azmat, Ghazalaca
• dc.contributor.author González Luna, Libertadca
• dc.contributor.other Universitat Pompeu Fabra. Departament d'Economia i Empresa
• dc.date.accessioned 2017-07-26T10:49:54Z
• dc.date.available 2017-07-26T10:49:54Z
• dc.date.issued 2008-10-01
• dc.date.modified 2017-07-23T02:12:08Z
• dc.description.abstract We evaluate the effect of a 2003 reform in the Spanish income tax on fertility and the employment of mothers with small children. The reform introduced a tax credit for working mothers with children under the age of three, while also increasing child deductions for all households with children. Theoretically, given the interplay of these two components, the expected effect of the reform is ambiguous on both outcomes. We find that the combined reforms significantly increased both fertility (by almost five percent) and the employment rate of mothers with children under three (by two percent). These effects were more pronounced among less-educated women. In addition, to disentangle the impact of the two reform components, we use an earlier reform that increased child deductions in 1999. We find that the child deductions affect mothers employment negatively, which implies that the 2003 tax credit would have increased employment even more (up to five percent) in the absence of the change in child deductions.
• dc.format.mimetype application/pdfca
• dc.identifier https://econ-papers.upf.edu/ca/paper.php?id=1113
• dc.identifier.uri http://hdl.handle.net/10230/359
• dc.language.iso eng
• dc.relation.ispartofseries Economics and Business Working Papers Series; 1113
• dc.rights L'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commons
• dc.rights.accessRights info:eu-repo/semantics/openAccess
• dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/es/
• dc.subject.keyword female labor force participation
• dc.subject.keyword fertility
• dc.subject.keyword family policy
• dc.subject.keyword tax credit
• dc.subject.keyword child subsidy
• dc.subject.keyword Labour, Public, Development and Health Economics
• dc.title Targeting fertility and female participation through the income taxca
• dc.type info:eu-repo/semantics/workingPaper