Titelaufnahme

Titel
Taxation, work and gender equality in Ireland / Karina Doorley (ESRI, Trinity College Dublin and IZA) ; IZA Institute of Labor Economics
VerfasserDoorley, Karina
KörperschaftForschungsinstitut zur Zukunft der Arbeit
ErschienenBonn, Germany : IZA Institute of Labor Economics, April 2018
Ausgabe
Elektronische Ressource
Umfang1 Online-Ressource (22 Seiten) : Diagramme
SerieDiscussion paper ; no. 11495
URNurn:nbn:de:hbz:5:2-156193 
Zugriffsbeschränkung
 Das Dokument ist öffentlich zugänglich im Rahmen des deutschen Urheberrechts.
Volltexte
Taxation, work and gender equality in Ireland [0.23 mb]
Links
Nachweis
Verfügbarkeit In meiner Bibliothek
Zusammenfassung

In most developed countries, economies are facing population ageing, falling fertility rates and stagnating labour force participation. The ability of governments to fund future pension and health-care expenditure relies to a large extent on income tax and social security receipts from workers. Policymakers are generally in agreement that increasing the labour force participation of women, without reducing the fertility rate, is needed. In the year 2000, with the aim of increasing women's labour market participation, a partial individualisation of the Irish income tax system was initiated. Using the Living in Ireland survey and a difference-in-differences framework, I investigate whether this reform had any effect on female labour supply and caring duties. I find that the labour force participation rate of married women increased by 5-6 percentage points in the wake of the reform, hours of work increased by two per week and hours of unpaid childcare decreased by approximately the same margin.