Collaborative Research: Measuring the Long-Term Effects of California's 2004 Paid Family Leave Statute with U.S. Tax Data

带薪家庭假一直被认为是一项减少劳动力市场不平等、缩小男女工资收入差距的政策。加州是美国第一个颁布带薪家庭假法规的州，该法规于2014年7月生效，但有关该政策影响的有力结论数据有限。这项研究使用新颖的、大规模的美国国税局（IRS）税收数据来了解加州的带薪休假政策在其存在的头十年中是如何影响父母的职业和家庭结构的。本研究使用大规模的美国国税局行政税务数据来量化2004年加州带薪家庭休假法规对短期和长期劳动力市场和家庭结果的影响。样本由大量的报税人组成，这些人允许调查人员从2001年到2015年跟踪个别父母，使用社会保障局（Social Security Administration）的数据与他们孩子的确切出生日期联系起来，并检查短期（第一胎出生后不到1年）、近期（出生后1-5年）和长期（出生后6-10年）劳动力市场结果的变化。此外，本研究考察了政策变化前第一胎的变化，作为内部有效性检查。对于母亲和父亲，调查人员提供了新的证据，证明2004年的带薪家庭休假法规如何影响劳动力依恋、雇主转换和工资增长。此外，调查人员还研究《规约》如何影响家庭结构，包括婚姻稳定和生育。该奖项反映了美国国家科学基金会的法定使命，并通过使用基金会的知识价值和更广泛的影响审查标准进行评估，被认为值得支持。

Paid family leave has been championed as a policy to reduce labor market inequality and narrow the gender gap in wage earnings. California was the first state in the nation to enact a paid family leave statute effective in July 2014, but data have limited strong conclusions about the policy's impacts. This research uses novel, large-scale Internal Revenue Services (IRS) tax data to understand how California's paid leave policy affected parents' careers and family structure over its first decade in existence.This research uses large-scale administrative IRS tax data to quantify the effect of California's 2004 Paid Family Leave Statute on the short and long-term labor-market and family outcomes. The sample consists of the universe of tax-filers allowing the investigators to follow individual mothers and fathers from 2001 to 2015, link to their children's exact date of birth using data from the Social Security Administration, and examine changes in labor market outcomes in the short-term (less than 1 year after her first birth), near term (1-5 years after birth), and long-term (6-10 years after birth). In addition, this research examines changes around first birth before the policy change took place as an internal validity check. For both mothers and fathers, the investigators provide novel evidence of how the 2004 Paid Family Leave Statute has impacted labor-force attachment, employer transitions, and wage growth. In addition, the investigators study how the Statute affected family structure, including both marital stability and childbearing.This award reflects NSF's statutory mission and has been deemed worthy of support through evaluation using the Foundation's intellectual merit and broader impacts review criteria.