Tax Systems and Married Women's Labour Force Participation: a seven country comparison

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Tax Systems and Married Women's Labour Force Participation: a seven country comparison

Author Info

Tim Callan (Economic and Social Research Institute)
Ben Dankmeyer (University of Amsterdam)
Shirley Dex () (The Judge Institute of Management Studies)
S Gustafson (Aarhus School of Business)
M Lausten (Aarhus School of Business)
Gunther Schmaus (CEPS/INSTEAD)
Nina Smith (Aarhus School of Business)
Hedwig Vermeulen (Iva Institute for Social Research)
J. D. Vlasblom (Utrecht University)

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Abstract

This paper compares the ways tax and social security systems of seven European countries treat different categories of workers, especially married women in two earner households. We will discuss the tax system and the social security system, because both have an important impact on the shape of the budget constraint of workers. Second earners are treated very differently by the various tax systems, as this paper will demonstrate. It would be very surprising if such large differences in effective tax rates did not contribute to differences in the labour supply of married women. In this article, we want to investigate the ways in which a country's different tax and social security systems (but not direct taxes) could have contributed to these differences in participation rates and differences in hours of paid work which are visible across a selection of industrialised countries.

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Paper provided by Institute for Social and Economic Research in its series ISER working papers with number 1995-08.

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Date of creation: May 1995
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Handle: RePEc:ese:iserwp:1995-08

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