Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/33799 
Authors: 
Year of Publication: 
2006
Series/Report no.: 
IZA Discussion Papers No. 2337
Publisher: 
Institute for the Study of Labor (IZA), Bonn
Abstract: 
Parts of the Dutch tax reform 2001 are directed towards fiscal partners in a household and aim at lowering the marginal tax burden of the partner with the lowest (potential) labour income. An important goal of the reform is to increase the employment rate of these partners, which are in majority women. The Dutch Labour Force Survey 1992-2003 shows that the growth of the employment rate of married women after 2001 was larger than for a comparable group of single women. A statistical analysis using a model that accounts for measurement error shows that the growth of the employment rates of women without young children is in line with the predicted effect of the tax reform.
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

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