IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Log in (now much improved!) to save this article

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

Listed author(s):
  • Atallah, Gamal

    (Département de sciences économiques, Université de Montréal)

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.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://id.erudit.org/iderudit/602253ar
Download Restriction: no

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

as
in new window

Handle: RePEc:ris:actuec:v:74:y:1998:i:1:p:95-128
Contact details of provider: Web page: http://www.scse.ca/
Email:


More information through EDIRC

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:ris:actuec:v:74:y:1998:i:1:p:95-128. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Bruce Shearer)

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.