IDEAS home Printed from https://ideas.repec.org/a/oup/oxecpp/v55y2003i3p417-439.html
   My bibliography  Save this article

The effects of taxation on married women's labour supply across four countries

Author

Listed:
  • Nina Smith
  • Shirley Dex
  • Jan Dirk Vlasblom
  • Tim Callan

Abstract

The labour force participation rate of married women varies considerably between European countries. There may be several explanations for this evidence. In this study, the effect of the different income tax schemes on female labour force participation is investigated and compared. A common labour supply function is estimated on cross-section household samples for each of the countries Britain, Denmark, Ireland, and East and West Germany. Based on the estimated labour supply functions, we calculate for each of the countries the hypothetical part time and full time participation rates of married women if the households were taxed by either separate or split taxation principles, as in Britain and Ireland, respectively. The results suggest that the design of the tax scheme is highly important for the economic incentives that married women face and their resulting labour supply behaviour. Copyright 2003, Oxford University Press.

Suggested Citation

  • Nina Smith & Shirley Dex & Jan Dirk Vlasblom & Tim Callan, 2003. "The effects of taxation on married women's labour supply across four countries," Oxford Economic Papers, Oxford University Press, vol. 55(3), pages 417-439, July.
    • Handle: RePEc:oup:oxecpp:v:55:y:2003:i:3:p:417-439
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Blome, Agnes, 2011. "Work/care policies in European welfare states: Continuing variety or change towards a common model?," Discussion Papers, Research Professorship Demographic Development, Social Change, and Social Capital SP I 2011-401, WZB Berlin Social Science Center.
    2. Bitler, Marianne P. & Gelbach, Jonah B. & Hoynes, Hilary W., 2008. "Distributional impacts of the Self-Sufficiency Project," Journal of Public Economics, Elsevier, vol. 92(3-4), pages 748-765, April.
    3. Bargain, Olivier B. & Orsini, Kristian & Peichl, Andreas, 2011. "Labor Supply Elasticities in Europe and the US," IZA Discussion Papers 5820, Institute of Labor Economics (IZA).
    4. Ulrike Huemer & Kristina Budimir & Rainer Eppel, 2010. "Soziale Sicherungssysteme und Arbeitsmarktperformanz in der EU. Mikroökonometrische Analyse," WIFO Studies, WIFO, number 41154.
    5. Bitler, Marianne P. & Gelbach, Jonah B. & Hoynes, Hilary W., 2008. "Distributional impacts of the Self-Sufficiency Project," Journal of Public Economics, Elsevier, vol. 92(3-4), pages 748-765, April.
    6. Margit Schratzenstaller-Altzinger, 2012. "Gender-Budgeting im Steuersystem," WIFO Studies, WIFO, number 45759.
    7. Solomon W. Polachek & Jun Xiang, 2009. "The Gender Pay Gap across Countries: A Human Capital Approach," SOEPpapers on Multidisciplinary Panel Data Research 227, DIW Berlin, The German Socio-Economic Panel (SOEP).
    8. Margit Schratzenstaller-Altzinger & Fanny Dellinger, 2017. "Genderdifferenzierte Lenkungswirkungen des Abgabensystems," WIFO Studies, WIFO, number 60797.
    9. Till Nikolka, 2016. "Taxation and Female Labor Supply in OECD Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 14(02), pages 55-58, July.
    10. Margit Schratzenstaller-Altzinger & Fanny Dellinger, 2018. "Genderdifferenzierte Lenkungswirkungen des Abgabensystems auf das Arbeitsangebot," WIFO Monatsberichte (monthly reports), WIFO, vol. 91(2), pages 105-120, February.
    11. Håkan Selin, 2014. "The rise in female employment and the role of tax incentives. An empirical analysis of the Swedish individual tax reform of 1971," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(5), pages 894-922, October.
    12. Heinz Handler & Andreas Knabe & Bertrand Koebel & Margit Schratzenstaller-Altzinger & Sven Wehke, 2005. "The Impact of Public Budgets on Overall Productivity Growth," WIFO Working Papers 255, WIFO.
    13. Florence Jaumotte, 2003. "Female Labour Force Participation: Past Trends and Main Determinants in OECD Countries," OECD Economics Department Working Papers 376, OECD Publishing.
    14. Barbara E. Hopkins, 2013. "Gender and provisioning under different capitalisms," Chapters, in: Deborah M. Figart & Tonia L. Warnecke (ed.), Handbook of Research on Gender and Economic Life, chapter 7, pages 93-112, Edward Elgar Publishing.
    15. Mizuki Komura, 2013. "Tax reform and endogenous gender bargaining power," Review of Economics of the Household, Springer, vol. 11(2), pages 175-192, June.
    16. Florence Jaumotte, 2005. "Les femmes sur le marché du travail : Évidence empirique sur le rôle des politiques économiques et autres déterminants dans les pays de l'OCDE," Revue économique de l'OCDE, Éditions OCDE, vol. 2003(2), pages 57-123.
    17. Moore, Winston, 2008. "The Responsiveness of Taxable Income to Changes in Marginal Tax Rates in Barbados," MPRA Paper 21583, University Library of Munich, Germany.
    18. Ms. Evridiki Tsounta, 2006. "Why Are Women Working So Much More in Canada? An International Perspective," IMF Working Papers 2006/092, International Monetary Fund.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:oup:oxecpp:v:55:y:2003:i:3:p:417-439. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Oxford University Press (email available below). General contact details of provider: https://academic.oup.com/oep .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.