Replication data for: Quantifying the Disincentive Effects of Joint Taxation on Married Women's Labor Supply

Name: Replication data for: Quantifying the Disincentive Effects of Joint Taxation on Married Women's Labor Supply
Published: 2017-05-01
License: This work is licensed under an Other license created by the data depositor. Please refer to the LICENSE file, which should be located alongside the project data and documentation.
Keywords: Labor Force Survey

Principal Investigator(s): View help for Principal Investigator(s) Alexander Bick; Nicola Fuchs-Schündeln

Version: View help for Version V1

Name	File Type	Size	Last Modified
P2017_1063_data			10/20/2021 01:34:PM
LICENSE.txt	text/plain	14.6 KB	10/12/2019 07:33:AM

Project Citation:

Bick, Alexander, and Fuchs-Schündeln, Nicola. Replication data for: Quantifying the Disincentive Effects of Joint Taxation on Married Women’s Labor Supply. Nashville, TN: American Economic Association [publisher], 2017. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-10-12. https://doi.org/10.3886/E113511V1

Project Description

Summary: We quantify the disincentive effects of elements of joint taxation in the labor income tax codes of 17 European countries and the US. We analyze the extent to which hours worked of married men and women would change if each country switched to a system of separate taxation of married couples. In this hypothetical tax reform, we keep the average tax burden of married households constant. With the exception of four countries featuring already a system of separate taxation, the model predicts that married women's hours worked increase on average by 115 hours, or 10.5 percent, through this reform.

Scope of Project

Subject Terms: Labor Force Survey

JEL Classification:
      H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
      H31 Fiscal Policies and Behavior of Economic Agents: Household
      J12 Marriage; Marital Dissolution; Family Structure; Domestic Abuse
      J16 Economics of Gender; Non-labor Discrimination
      J22 Time Allocation and Labor Supply
      K34 Tax Law

Geographic Coverage: Hungary, United States, United Kingdom, Portugal, Spain, Greece, Netherlands, Sweden, Austria, Czech Republic, Belgium, Norway, Ireland, Denmark, Poland, Italy, France, Germany

Time Period(s): 2001 – 2008

Universe: Married Couples Aged 25-54

Data Type(s): census/enumeration data

Methodology

Data Source: Current Population Survey (United States), European Labour Force Survey

Unit(s) of Observation: Individuals,

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V1 [2019-10-12]

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