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Les impôts sur le revenu et l’offre de travail des femmes mariées : une revue de la littérature

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  • Atallah, Gamal

    (Département de sciences économiques, Université de Montréal)

Abstract

This article reviews the literature on the effects of income taxes on married women's labour supply. Taxes, as is well known, introduce nonlinearities and nonconvexities in the budget set. The basic model has benefited from many extensions: cases in point are hours restrictions, intertemporal labour supply, and household modelization. The econometric approaches based on linearized budget constraints are less popular today, while complete budget constraint and discrete choice methods flourish. The most recent estimates suggest that taxes have negative but limited effects on married women's labour supply. More sophisticated estimation methods, as well as the explicit modelization of hours constraints, are seen to be largely responsible for this downward reevaluation of tax effects. Nonetheless the results remain sensitive to economic and statistical assumptions. In conclusion, policy implications are discussed. L’article effectue un survol de la littérature analysant les effets des impôts sur le revenu, sur l’offre de travail des femmes mariées. Les impôts introduisent des non-linéarités et des non-convexités dans l’ensemble budgétaire. Le modèle de base a bénéficié de plusieurs extensions, telles que les contraintes sur les heures, l’offre d’emploi intertemporelle, et les décisions simultanées des époux. Les approches économétriques basées sur la linéarisation de la contrainte budgétaire sont moins populaires aujourd’hui, alors que les méthodes basées sur la contrainte budgétaire complète et sur les choix discrets sont en vogue. Les estimations les plus récentes montrent que les impôts ont des effets négatifs, mais limités, sur la participation et les heures de travail des femmes mariées. La prise en compte des contraintes sur les heures de travail ainsi que les méthodes d’estimation plus sophistiquées jouent un rôle important dans cette réévaluation à la baisse des désincitatifs fiscaux. Néanmoins, les résultats empiriques demeurent relativement peu robustes. Certaines implications des résultats pour la politique économique sont discutées.

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Bibliographic Info

Article provided by Société Canadienne de Science Economique in its journal L'Actualité économique.

Volume (Year): 74 (1998)
Issue (Month): 1 (mars)
Pages: 95-128

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Handle: RePEc:ris:actuec:v:74:y:1998:i:1:p:95-128

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