IDEAS home Printed from https://ideas.repec.org/p/hdl/wpaper/1001.html

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

Author

Listed:
  • Joris Ghysels
  • Gerlinde Verbist
  • Josefine Vanhille

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.

Suggested Citation

  • Joris Ghysels & Gerlinde Verbist & Josefine Vanhille, 2010. "Taxing Care : enhancing the childcare time in the dual earner era," Working Papers 1001, Herman Deleeck Centre for Social Policy, University of Antwerp.
    • Handle: RePEc:hdl:wpaper:1001
    as

    Download full text from publisher

    File URL: https://medialibrary.uantwerpen.be/oldcontent/container2453/files/CSB%20WP%202010/CSB_WP_10_01.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Blundell, Richard & Macurdy, Thomas, 1999. "Labor supply: A review of alternative approaches," Handbook of Labor Economics, in: O. Ashenfelter & D. Card (ed.), Handbook of Labor Economics, edition 1, volume 3, chapter 27, pages 1559-1695, Elsevier.
    2. Bojer, Hilde, 2006. "Income Capability and Child Care," Memorandum 14/2006, Oslo University, Department of Economics.
    3. Gustafsson, Bjorn & Kjulin, Urban, 1994. "Time Use in Child Care and Housework and the Total Cost of Children," Journal of Population Economics, Springer;European Society for Population Economics, vol. 7(3), pages 287-306, July.
    4. Martha Nussbaum, 2003. "Capabilities As Fundamental Entitlements: Sen And Social Justice," Feminist Economics, Taylor & Francis Journals, vol. 9(2-3), pages 33-59.
    5. Maria-Isabel Farfan-Portet & Jean Hindriks & Vincent Lorant, 2008. "Progressivity of Childcare Tax Policies in Belgium," Recherches économiques de Louvain, De Boeck Université, vol. 74(2), pages 143-165.
    6. Ingrid Robeyns, 2005. "The Capability Approach: a theoretical survey," Journal of Human Development and Capabilities, Taylor & Francis Journals, vol. 6(1), pages 93-117.
    7. 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;European Society for Population Economics, vol. 14(4), pages 599-618.
    8. Tom Kornstad & Thor Thoresen, 2007. "A discrete choice model for labor supply and childcare," Journal of Population Economics, Springer;European Society for Population Economics, vol. 20(4), pages 781-803, October.
    9. Apps, Patricia & Rees, Ray, 2001. "Household production, full consumption and the costs of children," Labour Economics, Elsevier, vol. 8(6), pages 621-648, December.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Lancker, W. van & Ghysels, J., 2011. "GINI DP 10: Who Reaps the Benefits? The social distribution of public childcare in Sweden and Flanders," GINI Discussion Papers 10, AIAS, Amsterdam Institute for Advanced Labour Studies.
    2. 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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Beblo, Miriam & Lauer, Charlotte & Wrohlich, Katharina, 2005. "Ganztagsschulen und Erwerbsbeteiligung von Müttern : eine Mikrosimulationsstudie für Deutschland (All-day schools and labour force participation of mothers * a micro-simulation study for Germany)," Zeitschrift für ArbeitsmarktForschung - Journal for Labour Market Research, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], vol. 38(2/3), pages 357-372.
    2. repec:qeh:ophiwp:ophiwp008 is not listed on IDEAS
    3. Trine Engh Vattø & Kjersti Misje Østbakken, 2024. "Do means-tested childcare subsidies discourage work?," Journal of Population Economics, Springer;European Society for Population Economics, vol. 37(1), pages 1-31, March.
    4. Hanel, Barbara & Kalb, Guyonne & Scott, Anthony, 2014. "Nurses’ labour supply elasticities: The importance of accounting for extensive margins," Journal of Health Economics, Elsevier, vol. 33(C), pages 94-112.
    5. Roberta Sferrazzo & Renato Ruffini, 2021. "Are Liberated Companies a Concrete Application of Sen’s Capability Approach?," Journal of Business Ethics, Springer, vol. 170(2), pages 329-342, May.
    6. Ulriksen, Marianne S. & Plagerson, Sophie, 2014. "Social Protection: Rethinking Rights and Duties," World Development, Elsevier, vol. 64(C), pages 755-765.
    7. Mohammad Abu-Zaineh & Maame Esi Woode, 2018. "Investigating the Dimensions of Youth Wellbeing: An Exploratory Structural Equation Modelling Approach Applied to Palestine," Child Indicators Research, Springer;The International Society of Child Indicators (ISCI), vol. 11(1), pages 57-78, February.
    8. Martin Binder, 2014. "Subjective Well-Being Capabilities: Bridging the Gap Between the Capability Approach and Subjective Well-Being Research," Journal of Happiness Studies, Springer, vol. 15(5), pages 1197-1217, October.
    9. Chiappero-Martinetti, Enrica & Moroni, Stefano, 2007. "An analytical framework for conceptualizing poverty and re-examining the capability approach," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 36(3), pages 360-375, June.
    10. Jutta M. Joesch & C. Katharina Spiess, 2002. "European Mothers' Time with Children: Differences and Similarities across Nine Countries," Discussion Papers of DIW Berlin 305, DIW Berlin, German Institute for Economic Research.
    11. César González-Cantón & Sonia Boulos & Pablo Sánchez-Garrido, 2019. "Exploring the Link Between Human Rights, the Capability Approach and Corporate Responsibility," Journal of Business Ethics, Springer, vol. 160(4), pages 865-879, December.
    12. Harry G. Barkema & Uta K. Bindl & Lamees Tanveer, 2024. "How Entrepreneurs Achieve Purpose Beyond Profit: The Case of Women Entrepreneurs in Nigeria," Organization Science, INFORMS, vol. 35(3), pages 1042-1071, May.
    13. Heikkilä, Anni & Piekkola, Hannu, 2003. "Economic Inequality and Household Production - The Effects of Specialization of Genders," Discussion Papers 867, The Research Institute of the Finnish Economy.
    14. Isabela Sánchez Vargas & Juan Antonio Dip, 2026. "Multidimensional Child Poverty: A Study Applied to Argentina, Paraguay and Uruguay," Child Indicators Research, Springer;The International Society of Child Indicators (ISCI), vol. 19(2), pages 665-701, April.
    15. Antonio Andreoni & Ha-Joon Chang & Isabel Estevez, 2021. "The Missing Dimensions of the Human Capabilities Approach: Collective and Productive," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 33(2), pages 179-205, April.
    16. Rolf Aaberge & Ugo Colombino, 2014. "Labour Supply Models," Contributions to Economic Analysis, in: Handbook of Microsimulation Modelling, volume 127, pages 167-221, Emerald Group Publishing Limited.
    17. Sung-Geun Kim, 2015. "Fuzzy Multidimensional Poverty Measurement: An Analysis of Statistical Behaviors," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 120(3), pages 635-667, February.
    18. Otte, Pia Piroschka, 2014. "Developing technology: The quest for a new theoretical framework for understanding the role of technology in human development," Technology in Society, Elsevier, vol. 38(C), pages 11-17.
    19. Marina Durano, 2014. "Rights and Capabilities: Reading the Philippines Magna Carta of Women from the Perspective of the Capabilities Approach," UP School of Economics Discussion Papers 201404, University of the Philippines School of Economics.
    20. Melanie Borah & Andreas Knabe & Kevin Pahlke, 2021. "Parental time restrictions and the cost of children: insights from a survey among mothers," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 19(1), pages 73-95, March.
    21. Gasper, D.R., 2006. "What is the capability approach?: its core, rationale, partners and dangers," ISS Working Papers - General Series 19187, International Institute of Social Studies of Erasmus University Rotterdam (ISS), The Hague.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hdl:wpaper:1001. See general information about how to correct material in RePEc.

    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 CitEc recognized a bibliographic reference but did not link an item in RePEc 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Santiago Burone (email available below). General contact details of provider: https://edirc.repec.org/data/csbuabe.html .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.