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Taxing Care : enhancing the childcare time in the dual earner era

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  • Joris Ghysels
  • Gerlinde Verbist
  • Josefine Vanhille
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    Abstract

    This article introduces the idea of a childcare time benefit that reconciles three ambitions: to reach a high level of labour market participation, to revalue parental childcare time and to enhance the freedom to choose in the reconciliation of work and family life. The proposed benefit is based on the pattern of effective childcare time in society, that declines with the ageing of the children. This decline defines a clear path over time with increasing monetary incentives to (re)turn to the labour market. Furthermore, the benefit is unconditional and, thus, does not direct parents in their choice between parental care and care services. Simulation of first round effects of the benefit on Belgian households suggests a disincentive for life-long retreat from the labour market, while offering monetary gains for homemakers with young children. Moreover, single parents see their poverty risk decline by more than a quarter.

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    File URL: http://www.centrumvoorsociaalbeleid.be/sites/default/files/WP%20Taxing%20care.pdf
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    Bibliographic Info

    Paper provided by Herman Deleeck Centre for Social Policy, University of Antwerp in its series Working Papers with number 1001.

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    Date of creation: Jan 2010
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    Handle: RePEc:hdl:wpaper:1001

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    Web page: http://www.centreforsocialpolicy.eu
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    Related research

    Keywords: childcare; equal opportunities; income taxes; parental time allocation; policy simulation; social justice;

    References

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    1. Ingrid Robeyns, 2005. "The Capability Approach: a theoretical survey," Journal of Human Development and Capabilities, Taylor & Francis Journals, vol. 6(1), pages 93-117.
    2. Maria-Isabel FAFAN-PORTET & Jean HINDRIKS & Vincent LORANT, 2008. "Progressivity of Childcare Tax Policies in Belgium," Discussion Papers (REL - Recherches Economiques de Louvain) 2008022, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
    3. Tom Kornstad & Thor Thoresen, 2007. "A discrete choice model for labor supply and childcare," Journal of Population Economics, Springer, vol. 20(4), pages 781-803, October.
    4. Alfonso Sousa-Poza & Hans Schmid & Rolf Widmer, 2001. "The allocation and value of time assigned to housework and child-care: An analysis for Switzerland," Journal of Population Economics, Springer, vol. 14(4), pages 599-618.
    5. Richard Blundell & Thomas MaCurdy, 1998. "Labour supply: a review of alternative approaches," IFS Working Papers W98/18, Institute for Fiscal Studies.
    6. Bojer, Hilde, 2006. "Income Capability and Child Care," Memorandum 14/2006, Oslo University, Department of Economics.
    7. Gustafsson, Bjorn & Kjulin, Urban, 1994. "Time Use in Child Care and Housework and the Total Cost of Children," Journal of Population Economics, Springer, vol. 7(3), pages 287-306, July.
    8. Martha Nussbaum, 2003. "Capabilities As Fundamental Entitlements: Sen And Social Justice," Feminist Economics, Taylor & Francis Journals, vol. 9(2-3), pages 33-59.
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    Cited by:
    1. Wim Van Lancker & Joris Ghysels, 2011. "Who reaps the benefits? The social distribution of public childcare in Sweden and Flanders," Working Papers 1106, Herman Deleeck Centre for Social Policy, University of Antwerp.

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