000			01721nab a2200301 c 4500
003			ES-MaIEF
005			20180430171011.0
007			t|
008			180430s2018 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100			_966101 _aYang, Hee-Seung
245		0	_aSocial security dependent benefits, net payroll tax and married women's labor supply _c Hee-Seung Yang
260			_c2018
500			_aDisponible en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
504			_aBibliografía.
520			_aThis 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.
650		4	_947798 _aMUJERES
650		4	_948201 _aTRABAJO
650		4	_947704 _aMATRIMONIO
650		4	_941473 _aCOTIZACIONES SOCIALES
650		4	_947986 _aPAYROLL TAX
650		4	_942888 _aESTADOS UNIDOS
773	0		_9156134 _oOP 1634/2018/2 _tContemporary Economic Policy _w(IEF)574 _x 1074-3529 [papel] _g v. 36, n. 2, April 2018, p. 381-393
856			_uhttps://onlinelibrary.wiley.com/doi/epdf/10.1111/coep.12250
942			_2udc _cART
999			_c137975 _d137975