Targeting fertility and female participation through the income tax
نویسندگان
چکیده
منابع مشابه
Targeting Fertility and Female Participation Through the Income Tax
We evaluate the effect of a 2003 reform in the Spanish income tax on fertility and the employment of mothers with small children. The reform introduced a tax credit for working mothers with children under the age of three, while also increasing child deductions for all households with children. Theoretically, given the interplay of these two components, the expected effect of the reform is ambi...
متن کاملIncome Tax Buyouts and Income Tax Evasion
A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in exchange for a lump-sum payment. While previous contributions have focussed on labour supply, we consider the interaction with tax evasion and show that a buyout can increase expected tax revenues. This will be the case if (1) the audit probability is constant and the penalty for eva...
متن کاملRedistribution Through the Income Tax: The Vertical and Horizontal Effects of Noncompliance and Tax Evasion
This paper uses the unique Taxpayer Compliance Measurement Program (TCMP) micro data to study the equity effects of noncompliance. We access four years of TCMP data, 1979, 1982, 1985, and 1988. The TCMP data allows us to observe income and taxes before and after a tax audit. In order to generate a range of scalar estimates of the redistributive impact of more complete compliance we employ the f...
متن کاملFemale labour force participation, fertility and public policy in Sweden.
2nd only to Ireland in total fertility, Sweden has the highest total fertility (TFR) and female labor force participation rates (FLFPR) among European countries in the late 1980s and early 1990s. 1988 TFR and FLFPR were 1.96 and 80.1%, respectively. This paper considers the role of public policy in creating this unique trend, with particular focus on family leave policy. In 1974, Sweden beca...
متن کاملCalculating Income Tax Evasion of Legal Entities and Examining its Sustainability through Threshold Non-linear Method
The purpose of this study is to calculate tax evasion based on the income of legal entities and to examine its stability, which has been done by estimating the Tanzi monetary demand function during 1370-1397. The demand function included the ratio of currency holdings to supply of money as a dependent variable and the tax variables of legal entities, the ratio of wages and salaries to national...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Labour Economics
سال: 2010
ISSN: 0927-5371
DOI: 10.1016/j.labeco.2009.09.006