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Taxes, Childcare, and Gender Identity Norms

Author

Listed:
  • Andrea Ichino
  • Martin Olsson
  • Barbara Petrongolo
  • Peter Skogman Thoursie

Abstract

We investigate the role of gender norms in shaping parental childcare following changes in the relative take-home pay of mothers and fathers. Exploiting variation from Swedish tax reforms, we estimate the elasticity of substitution in parental childcare for native and immigrant couples from a variety of countries characterized by varying gender norms. Couples originating from countries with relatively conservative norms are more likely to reallocate childcare to mothers following a reduction in the father’s tax rate and less likely to reallocate childcare to fathers following a reduction in the mother’s tax rate, thereby reinforcing a traditional allocation of childcare across parents.

Suggested Citation

  • Andrea Ichino & Martin Olsson & Barbara Petrongolo & Peter Skogman Thoursie, 2026. "Taxes, Childcare, and Gender Identity Norms," Journal of Labor Economics, University of Chicago Press, vol. 44(2), pages 553-586.
    • Handle: RePEc:ucp:jlabec:doi:10.1086/732773
    DOI: 10.1086/732773
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    Cited by:

    1. Marco Francesconi & Cheti Nicoletti & Khushboo Surana, 2026. "Gender role attitudes and marital sorting: implications for household inequality," IFS Working Papers W26/18, Institute for Fiscal Studies.

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