The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women
The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women
复制标题
税收和福利制度对女性劳动力参与激励的影响
DOI：
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发表时间：
2016
期刊：
影响因子：
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通讯作者：
Pierce O’Reilly
中科院分区：
文献类型：
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作者：
Alastair Thomas;Pierce O’Reilly
本文考察了税收和福利制度对第二收入者进入正式就业的激励的影响。这份白皮书强调了各种税收设计特征如何为第二收入者创造了比第一收入者或单身个人更大的参与障碍。由于经济合作与发展组织国家的第二收入者更多的是女性，这些更大的阻碍因素造成了严重的性别平等问题。由于第二收入者通常也对工作障碍反应强烈，这些特征可能会对经济增长产生负面影响。这些不利因素源于一系列政策，包括选择基于家庭而不是基于个人的税收，使用供养配偶税收抵免和免税额，以及使用基于家庭而不是个人收入的税收抵免和福利。解决这些问题的改革选择将取决于各国现有的税收政策设计选择。对于以个人为基础的税收与一些基于家庭的规定相结合的国家，可能有必要改革这些以家庭为基础的规定，以减少其对第二收入者工作的影响。对于实行家庭税制的国家，可以考虑采用一些以个人为基础的规定，以减轻基于家庭的税收对第二收入者工作激励的负面影响。
This paper examines the impact of tax and benefit systems on the incentives for second earners to enter formal employment. The paper highlights how various tax design features create greater participation disincentives for second earners than for primary earners or single individuals. As second earners in OECD countries are more often women, these greater disincentives create significant gender-equity concerns. As second earners are also typically highly responsive to work disincentives, these features are likely to negatively impact economic growth. These disincentives stem from a range of policies including the choice of family-based rather than individual-based taxation, the use of dependent spouse tax credits and allowances, and the use of tax credits and benefits based on family rather than individual income. Reform options to address these issues will depend on countries’ existing tax policy design choices. For countries where individual-based taxation is combined with some family-based provisions, reform of these family-based provisions to lessen their impact on second earner work disincentives may be warranted. For countries with family-based tax systems, the introduction of some individual-based provisions could be considered to mitigate the negative effects of family-based taxation on second earner work incentives.