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Income Effects on Maternal Labor Supply: Evidence from Child-Related Tax Benefits

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  • Philippe Wingender
  • Sara LaLumina

Abstract

A mother giving birth in December can claim child-related tax benefits when she files her tax return a few months later. Mothers of January-born children must wait more than a year before receiving child-related tax benefits. Thus, families with December births have higher after-tax income in the first year of a child’s life than otherwise similar families with January births. This paper estimates the corresponding income effect on maternal labor supply. December mothers have a lower probability of working, particularly in the third month after a child’s birth, and we find some evidence that child-related tax benefits reduce maternal earnings.

Suggested Citation

  • Philippe Wingender & Sara LaLumina, 2017. "Income Effects on Maternal Labor Supply: Evidence from Child-Related Tax Benefits," National Tax Journal, National Tax Association;National Tax Journal, vol. 70(1), pages 11-52, March.
    • Handle: RePEc:ntj:journl:v:70:y:2017:i:1:p:11-52
    DOI: 10.17310/ntj.2017.1.01
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    Cited by:

    1. Sarah H. Bana & Kelly Bedard & Maya Rossin‐Slater, 2020. "The Impacts of Paid Family Leave Benefits: Regression Kink Evidence from California Administrative Data," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 39(4), pages 888-929, September.
    2. Sevrin Waights, 2022. "Parental Leave Benefits and Child Penalties," Discussion Papers of DIW Berlin 2016, DIW Berlin, German Institute for Economic Research.
    3. Melanie Guldi & Lucie Schmidt, 2017. "Taxes, Transfers, and Women’s Labor Supply in the United States," Working Papers 2017-01, University of Central Florida, Department of Economics.
    4. Braga, Breno & Malkova, Olga, 2020. "Hope for the Family: The Effects of College Costs on Maternal Labor Supply," IZA Discussion Papers 12958, Institute of Labor Economics (IZA).

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