Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/35445
Authors: 
Bosch, Nicole
van der Klaauw, Bas
Year of Publication: 
2009
Series/Report no.: 
IZA Discussion Papers 4238
Abstract: 
Among OECD countries, the Netherlands has average female labor force participation, but by far the highest rate of part-time work. This paper investigates the extent to which married women respond to financial incentives. We exploit the exogenous variation caused by a substantial Dutch tax reform in 2001. Our main conclusion is that the positive significant effect of tax reform on labor force participation dominates the negative insignificant effect on working hours. Our preferred explanation is that women respond more to changes in tax allowances than to changes in marginal tax rates.
Subjects: 
Uncompensated wage elasticity
labor force participation
working hours
endogeneity
JEL: 
H24
J22
J38
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

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