Social security dependent benefits, net payroll tax and married women's labor supply Hee-Seung Yang
By: Yang, Hee-Seung
.
Material type: 
ArticlePublisher: 2018Subject(s): MUJERES | TRABAJO | MATRIMONIO | COTIZACIONES SOCIALES | PAYROLL TAX | ESTADOS UNIDOSOnline resources: Click here to access online
In:
Contemporary Economic Policy v. 36, n. 2, April 2018, p. 381-393Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 1634/2018/2-1 (Browse shelf) | Available | OP 1634/2018/2-1 |
Browsing IEF Shelves Close shelf browser
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.
There are no comments for this item.