Taxation and female labor supply in Italy
| Autor: | Stefania Marcassa, Fabrizio Colonna |
|---|---|
| Přispěvatelé: | Bank of Italy, CY Cergy Paris Université (CY), Banca d´Italia (BI) |
| Jazyk: | angličtina |
| Rok vydání: | 2015 |
| Předmět: |
Organizational Behavior and Human Resource Management
Economics and Econometrics Labour economics Double taxation Direct tax J21 J22 Tax rate Tax credit 0502 economics and business Economics ddc:330 Female labor force participation H31 050207 economics Italian tax system ComputingMilieux_MISCELLANEOUS 050205 econometrics Second earner tax rate Joint taxation Working tax credit 05 social sciences Gender-based taxation [SHS.ECO]Humanities and Social Sciences/Economics and Finance International taxation Value-added tax 8. Economic growth Industrial relations Indirect tax |
| Zdroj: | IZA Journal of Labor Policy IZA Journal of Labor Policy, 2015, 4 (1), ⟨10.1186/s40173-015-0030-0⟩ |
| DOI: | 10.1186/s40173-015-0030-0⟩ |
| Popis: | Italy has the lowest labor supply of married women among EU countries. Moreover, the participation rate of married women is positively correlated with their husbands’ income. We show that these two features can be partly explained by the tax system: a high tax rate together with tax credits and transfers raise the burden of two-earner households, generating disincentives to work. We estimate two structural models of labor supply: one where the husband’s labor supply is inelastic and one with joint couple decisions. Then we use the estimated parameters to simulate the effects of alternative revenue-neutral tax systems on labor supply. We find that working tax credit and gender-based taxation boost it, with the effects of the former being concentrated on low educated women. Conversely, joint taxation implies a drop in the participation rate.JEL codes:J21, J22, H31 |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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