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Erscheinungsjahr: 
2009
Schriftenreihe/Nr.: 
IZA Discussion Papers No. 4238
Verlag: 
Institute for the Study of Labor (IZA), Bonn
Zusammenfassung: 
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.
Schlagwörter: 
Uncompensated wage elasticity
labor force participation
working hours
endogeneity
JEL: 
H24
J22
J38
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
Working Paper

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