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Analyzing female labor supply: Evidence from a Dutch tax reform

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  • Nicole Bosch
  • B. van der Klaauw

Abstract

This paper uses the exogenous variation caused by the Dutch tax reform of 2001 to investigate how married women react to financial incentives. Among OECD countries, the Netherlands has average female labor force participation, but by far the highest rate of part-time work. Our main conclusion is that the positive significant effect of the 2001 tax reform on labor force participation dominates the negative insignificant effect on working hours. Our preferred explanation is that women respond more to changes in tax allowances than to changes in marginal tax rates.

Suggested Citation

  • Nicole Bosch & B. van der Klaauw, 2010. "Analyzing female labor supply: Evidence from a Dutch tax reform," CPB Discussion Paper 155, CPB Netherlands Bureau for Economic Policy Analysis.
    • Handle: RePEc:cpb:discus:155
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    References listed on IDEAS

    as
    1. Arthur van Soest & Isolde Woittiez & Arie Kapteyn, 1990. "Labor Supply, Income Taxes, and Hours Restrictions in the Netherlands," Journal of Human Resources, University of Wisconsin Press, vol. 25(3), pages 517-558.
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    Cited by:

    1. Alison Booth & Jan Ours, 2013. "Part-time jobs: what women want?," Journal of Population Economics, Springer;European Society for Population Economics, vol. 26(1), pages 263-283, January.

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    More about this item

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply
    • J38 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Public Policy

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