Yang, Hee-Seung
Social security dependent benefits, net payroll tax and married women's labor supply / Hee-Seung Yang .-- , 2018
Disponible en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Bibliografía.
This paper examines how Social Security dependent benefits impact the labor supply of married women aged 25–54. Specifically, I investigate whether the decrease in the
rate of return to women’s work discourages them from participating in the labor force by simulating expected net payroll tax rates and dependent benefits. Dependent benefits may reduce the net return to women’s work, as they usually pay the full payroll tax without receiving marginal benefits for additional earnings if they claim benefits based on their husbands’ earnings records. The results show that high net payroll tax rates
reduce married women’s work incentives, particularly those near retirement age.
MUJERES
TRABAJO
MATRIMONIO
COTIZACIONES SOCIALES
PAYROLL TAX
ESTADOS UNIDOS
Contemporary Economic Policy 1074-3529 [papel] v. 36, n. 2, April 2018, p. 381-393
Social security dependent benefits, net payroll tax and married women's labor supply / Hee-Seung Yang .-- , 2018
Disponible en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Bibliografía.
This paper examines how Social Security dependent benefits impact the labor supply of married women aged 25–54. Specifically, I investigate whether the decrease in the
rate of return to women’s work discourages them from participating in the labor force by simulating expected net payroll tax rates and dependent benefits. Dependent benefits may reduce the net return to women’s work, as they usually pay the full payroll tax without receiving marginal benefits for additional earnings if they claim benefits based on their husbands’ earnings records. The results show that high net payroll tax rates
reduce married women’s work incentives, particularly those near retirement age.
MUJERES
TRABAJO
MATRIMONIO
COTIZACIONES SOCIALES
PAYROLL TAX
ESTADOS UNIDOS
Contemporary Economic Policy 1074-3529 [papel] v. 36, n. 2, April 2018, p. 381-393