IDEAS home Printed from https://ideas.repec.org/p/fth/clmsre/99-02.html
   My bibliography  Save this paper

Taxation of Spouses: a Cross-Country Study of the Effects on Maaried Women's Labour Supply

Author

Listed:
  • Callan, T.
  • Dex, S.
  • Smith, N.
  • Vlasblom, J.D.

Abstract

The labour force participation rate of married women varies considerably between the 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 show that the design of the tax scheme is highly important for the economic incentives that married women face and their resulting labour supply behaviour.

Suggested Citation

  • Callan, T. & Dex, S. & Smith, N. & Vlasblom, J.D., 1999. "Taxation of Spouses: a Cross-Country Study of the Effects on Maaried Women's Labour Supply," Papers 99-02, Centre for Labour Market and Social Research, Danmark-.
    • Handle: RePEc:fth:clmsre:99-02
    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. Prieto-Rodriguez, Juan & Rodriguez-Gutierrez, Cesar, 2003. "Participation of married women in the European labor markets and the "added worker effect"," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 32(4), pages 429-446, September.
    2. Bargain, Olivier & Orsini, Kristian, 2006. "In-work policies in Europe: Killing two birds with one stone?," Labour Economics, Elsevier, vol. 13(6), pages 667-697, December.
    3. Nabanita Datta Gupta & Nina Smith & Leslie S. Stratton, 2007. "Is Marriage Poisonous? Are Relationships Taxing? An Analysis of the Male Marital Wage Differential in Denmark," Southern Economic Journal, John Wiley & Sons, vol. 74(2), pages 412-433, October.
    4. Pedersen, Peder J. & Smith, Nina, 2001. "Unemployment Traps: Do Financial Disincentives Matter?," IZA Discussion Papers 274, Institute of Labor Economics (IZA).
    5. Nabanita Datta Gupta & Nina Smith & Mette Verner, 2008. "PERSPECTIVE ARTICLE: The impact of Nordic countries’ family friendly policies on employment, wages, and children," Review of Economics of the Household, Springer, vol. 6(1), pages 65-89, March.
    6. Pylkkänen, Elina & Smith, Nina, 2004. "The Impact of Family-Friendly Policies in Denmark and Sweden on Mothers' Career Interruptions Due to Childbirth," IZA Discussion Papers 1050, Institute of Labor Economics (IZA).
    7. Datta Gupta, Nabanita & Smith, Nina & Verner, Mette, 2006. "Child Care and Parental Leave in the Nordic Countries: A Model to Aspire to?," IZA Discussion Papers 2014, Institute of Labor Economics (IZA).

    More about this item

    Keywords

    WOMEN ; LABOUR SUPPLY ; MARRIAGE;
    All these keywords.

    JEL classification:

    • J13 - Labor and Demographic Economics - - Demographic Economics - - - Fertility; Family Planning; Child Care; Children; Youth
    • J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply

    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:fth:clmsre:99-02. 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: Thomas Krichel (email available below). General contact details of provider: https://edirc.repec.org/data/clsaadk.html .

    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.