Wingender, Philippe
Income effects on maternal labor supply evidence from child - related tax benefits / Philippe Wingender and Sara Lalumia .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. Bibliografía.
A mother giving birth in December can claim child-related tax benefits when she files her tax return a few months later. Mothers o f January-born children must wait more than a year before receiving child-related tax benefits.Thus, families with December births have higher after-tax income in the first year o f a child.slife than otherwise similar families with January births. This paper estimates the corresponding income effect on maternal labor supply. December mothers have a lower probability o f working, particularly in the third month after a child.s birth, cmd we find some evidence that child-related tax benefits reduce maternal earnings.
MADRES
GASTOS FISCALES
BONIFICACIONES TRIBUTARIAS
INCIDENCIA Y TRASLACION
NIÑOS
ESTADOS UNIDOS
LaLumia, Sara
National tax journalv. 70, n. 1, March 2017, p. 11-52
Income effects on maternal labor supply evidence from child - related tax benefits / Philippe Wingender and Sara Lalumia .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. Bibliografía.
A mother giving birth in December can claim child-related tax benefits when she files her tax return a few months later. Mothers o f January-born children must wait more than a year before receiving child-related tax benefits.Thus, families with December births have higher after-tax income in the first year o f a child.slife than otherwise similar families with January births. This paper estimates the corresponding income effect on maternal labor supply. December mothers have a lower probability o f working, particularly in the third month after a child.s birth, cmd we find some evidence that child-related tax benefits reduce maternal earnings.
MADRES
GASTOS FISCALES
BONIFICACIONES TRIBUTARIAS
INCIDENCIA Y TRASLACION
NIÑOS
ESTADOS UNIDOS
LaLumia, Sara
National tax journalv. 70, n. 1, March 2017, p. 11-52