English, Article, Journal or magazine article edition: Targeting Fertility and Female Participation Through the Income Tax Ghazala Azmat; Libertad González Luna

User activity

Share to:
 
Bookmark: http://trove.nla.gov.au/version/154150
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Targeting Fertility and Female Participation Through the Income Tax
Author
  • Ghazala Azmat
  • Libertad González Luna
Physical Description
  • preprint
Notes
  • Low female labor force participation and low fertility rates in OECD countries, especially in Southern European countries, have raised a great deal of concern in recent years. As a means to reconcile work and family, Spain (one of the countries with the lowest female participation and lowest fertility) tried to target both issues through an income tax reform in 2003. One component of the tax reform consisted of a tax credit for working mothers of young children and the other consisted of sizeable increases in households’ tax deductions per child. We find that the reforms increased both fertility and participation, and that these effects were very heterogeneous across different groups of women. Fertility is estimated to have increased by between 5 and 6 births per 1,000 women (where the average fertility is 37 per 1,000), while the participation rate of mothers with children under the age of 3 years increased by about 1.6 percentage points (where the average participation is 52 percent). Both effects were stronger among lower-educated women. Moreover, we find that the simultaneous nature of the policy reform dampened down the participation effect, such that some “trade-off” in the policy objectives existed.
  • Female labor force participation, fertility, family policies
  • RePEc:upf:upfgen:1113
Language
  • English
Contributed by
OAIster

Get this edition

Other links

  • Set up My libraries

    How do I set up "My libraries"?

    In order to set up a list of libraries that you have access to, you must first login or sign up. Then set up a personal list of libraries from your profile page by clicking on your user name at the top right of any screen.

  • All (1)
  • Unknown (1)
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.

User activity


e.g. test cricket, Perth (WA), "Parkes, Henry"

Separate different tags with a comma. To include a comma in your tag, surround the tag with double quotes.

Be the first to add a tag for this edition

Be the first to add this to a list

Comments and reviews

What are comments? Add a comment

No user comments or reviews for this version

Add a comment