| 000 | 01636nab#a2200289#c#4500 | ||
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| 999 |
_c34282 _d34282 |
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| 003 | IEF | ||
| 005 | 20221026182656.0 | ||
| 008 | 170404s2017 USA|| #####0 b|ENG|u | ||
| 040 |
_aIEF _cES-MaBCM |
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| 041 | _aENG | ||
| 100 | 1 |
_aWingender, Philippe _956790 |
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| 245 |
_aIncome effects on maternal labor supply _bevidence from child - related tax benefits _c Philippe Wingender and Sara Lalumia |
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| 260 | _c2017 | ||
| 500 | _aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. Bibliografía. | ||
| 520 | _aA 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. | ||
| 650 | 4 |
_aMADRES _955669 |
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| 650 | 4 |
_aGASTOS FISCALES _950212 |
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| 650 | 4 |
_aBONIFICACIONES TRIBUTARIAS _933435 |
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| 650 | 4 |
_aINCIDENCIA Y TRASLACION _946552 |
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| 650 | 4 |
_aNIÑOS _947835 |
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| 650 | 4 |
_aESTADOS UNIDOS _942888 |
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| 700 | 1 |
_aLaLumia, Sara _955029 |
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| 773 | 0 |
_tNational tax journal _w86491 _gv. 70, n. 1, March 2017, p. 11-52 |
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| 942 |
_cART _2udc |
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| 942 | _2udc | ||