全球智库信息集成服务系统(G2TT): DP13183 Long-term Changes in Married Couples' Labor Supply and Taxes: Evidence from the US and Europe Since the 1980s

G2TT

来源类型	Discussion paper
规范类型	论文
来源ID	DP13183
	DP13183 Long-term Changes in Married Couples' Labor Supply and Taxes: Evidence from the US and Europe Since the 1980s
	Alexander Bick; Bettina Brüggemann; Nicola Fuchs-Schündeln; Hannah Paule-Paludkiewicz
发表日期	2018-09-17
出版年	2018
语种	英语
摘要	We document the time-series of employment rates and hours worked per employed by married couples in the US and seven European countries (Belgium, France, Germany, Italy, the Netherlands, Portugal, and the UK) from the early 1980s through 2016. Relying on a model of joint household labor supply decisions, we quantitatively analyze the role of non-linear labor income taxes for explaining the evolution of hours worked of married couples over time, using as inputs the full country- and year-specific statutory labor income tax codes. We further evaluate the role of consumption taxes, gender and educational wage premia, and the educational composition. The model is quite successful in replicating the time series behavior of hours worked per employed married woman, with labor income taxes being the key driving force. It does however capture only part of the secular increase in married women’s employment rates in the 1980s and early 1990s, suggesting an important role for factors not considered in this paper. We will make the non-linear tax codes used as an input into the analysis available as a user-friendly and easily integrable set of Matlab codes.
主题	Macroeconomics and Growth
关键词	Taxation Two-earner households Hours worked
URL	https://cepr.org/publications/dp13183
来源智库	Centre for Economic Policy Research (United Kingdom)
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/541987
推荐引用方式 GB/T 7714	Alexander Bick,Bettina Brüggemann,Nicola Fuchs-Schündeln,et al. DP13183 Long-term Changes in Married Couples' Labor Supply and Taxes: Evidence from the US and Europe Since the 1980s. 2018.