Income effects on maternal labor supply evidence from child - related tax benefits Philippe Wingender and Sara Lalumia
By: Wingender, Philippe
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Contributor(s): LaLumia, Sara.
Material type: 
ArticlePublisher: 2017Subject(s): MADRES | GASTOS FISCALES | BONIFICACIONES TRIBUTARIAS | INCIDENCIA Y TRASLACION | NIÑOS | ESTADOS UNIDOS
In:
National tax journal v. 70, n. 1, March 2017, p. 11-52Summary: 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.
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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.
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