Child care, parental labor supply and tax revenue
Child care, parental labor supply and tax revenue
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DOI：
10.1016/j.labeco.2019.101762
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发表时间：
2019-12-01
期刊：
影响因子：
2.4
通讯作者：
Havnes, Tarjei
中科院分区：
文献类型：
--
作者：
Andresen, Martin Eckhoff;Havnes, Tarjei
我们研究了挪威幼儿保育对母亲和父亲劳动力供给的影响。为了识别，我们利用了2002年大规模儿童保育改革后各城市的交错扩张。我们的iv -估计表明，儿童保育导致同居母亲转向全职工作的劳动力供应增加。尽管如此，为额外收入支付的平均税收很低，这几乎没有支持儿童保育成本部分被增加的税收抵消的论点。与此同时，我们发现对父亲没有影响。
We study the impact of child care for toddlers on the labor supply of mothers and fathers in Norway. For identification, we exploit the staggered expansion across municipalities following a large child care reform from 2002. Our IV-estimates indicate that child care causes an increase in the labor supply of cohabiting mothers who move towards full time employment. Despite this, average taxes paid on the extra income is low, lending little support to the argument that parts of the cost of child care is offset by increased taxes. Meanwhile, we find no impact for fathers.