IDEAS home Printed from
MyIDEAS: Login to save this paper

Les effets des impôts et des allocations familiales sur les comportements de fécondité et de travail des Canadiennes: résultats d'un modèle de choix discrets

Nous utilisons un modèle logistique de choix discrets (conditonnel et séquentiel) pour évaluer la sensibilité des comportements des Canadiennes, mariées ou vivant en union consensuelle, à des changements dans les flux attendus de revenu faisant suite à des modifications de la politique fiscale liée à la présence d'enfant(s) à charge et de la politique des allocations familiales. On suppose que les femmes (couples) font face à trois types de décisions séquentielles: la décision de fécondité, la décision quant au nombre d'enfants et la décision de travailler. Ce processus hiérarchique de prise de décision définit huit options où chacune est caractérisée par sa valeur. Le modèle est estimé, à l'aide de micro-données provenant de 9 coupes transversales et portant sur les années 1975 à 1987, par une procédure de maximum de vraisemblance à information complète, en tenant compte du problème d'autosélection des échantillons. En prenant en considération les estimations empiriques permettant de simuler les effets de changements apportés aux politiques fiscales et de transferts en faveur des familles avec des enfants à charge sur la fécondité et l'ampleur des déboursés pour les deux paliers de gouvernement au Canada. We use a nested polychotomous discrete choice model to estimate the responsiveness of the behaviour of "married" women (couples) in Canada to variations in the expected flow of revenue resulting from changes in the parameters of the personal income tax and in the level of public monetary transfers conditional on the number of children. We suppose that married women or living common law, are faced with three types of sequential decisons: the fertility decision, the decision relative to the number of children to have and the decision concerning labour force participation. The hierarchical process of decision defines eight situations that have an option value. The model is estimated with micro-data from 9 repeated cross-sections for the years 1975 to 1987 with a full information maximum likehood method. Our estimation of female wage equations conditional on the number of children takes into account the problem of sample selectivity. Finally this empirical setting is used to simulate the effects of changes made to the fiscal exemptions in favor of families with dependent children and to family allowances on fertility, women labour force participation and the importance of net spending costs for the two levels of government.

To our knowledge, this item is not available for download. To find whether it is available, there are three options:
1. Check below under "Related research" whether another version of this item is available online.
2. Check on the provider's web page whether it is in fact available.
3. Perform a search for a similarly titled item that would be available.

Paper provided by CREFE, Université du Québec à Montréal in its series Cahiers de recherche CREFE / CREFE Working Papers with number 10.

in new window

Length: 63 pages
Date of creation: Mar 1993
Date of revision:
Publication status: Published, Population, 54(2), pages 415-456, 1994
Handle: RePEc:cre:crefwp:10
Contact details of provider: Postal:
P.O. Box 8888, Downtown Station, Montreal (Canada) Quebec, H3C 3P8

Phone: (514) 987-6181
Fax: (514) 987-8494
Web page:

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:cre:crefwp:10. 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: (Stéphane Pallage)

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.