Fertility, taxation and family policy
Fertility, taxation and family policy
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DOI：
10.1111/j.0347-0520.2004.00386.x
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发表时间：
2004-01-01
影响因子：
1.1
通讯作者：
Rees, R
中科院分区：
文献类型：
--
作者：
Apps, P;Rees, R
从历史上看，有明确证据表明女性劳动力供给和生育率之间存在反比关系。然而，如今各国的这种关系是正向的。像德国和意大利这样生育率最低的国家，女性劳动参与率也最低。本文分析了公共政策（尤其是税收和儿童抚养制度）在多大程度上可以解释这种情况。研究结果表明，实行个人所得税而非联合所得税，并且通过儿童保育设施而非儿童补贴来支持家庭的国家，可能会有更高的女性劳动力供给和更高的生育率。
Historically, there is clear evidence of an inverse relationship between female labour supply and fertility. However, the relationship across countries is now positive. Countries like Germany and Italy, with the lowest fertility, also have the lowest female participation rates. This paper analyses the extent to which this can be explained by public policy, in particular taxation and the system of child support. The results suggest that countries which have individual rather than joint taxation, and which support families through child care facilities rather than child payments, are likely to have both higher female labour supply and higher fertility.