A collective model for female labour supply with non-participation and taxation |
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Authors: | Frederic Vermeulen |
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Institution: | (1) CentER Tilburg University, P.O. Box 90153, Tilburg, 5000 LE, The Netherlands |
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Abstract: | This paper presents a collective discrete-choice model for female labour supply. Preferences of females and the intra-household
allocation process are both econometrically identified. The model incorporates non-participation and non-linear taxation.
It is applied to Belgian micro-data and is used to evaluate two revenue-neutral versions of the 2001 Tax Reform Act. We find
small positive behavioural responses to the reforms. The reforms are not unambiguously welfare-improving. Generally, the first
revenue-neutral reform (the actual reform and a household lump-sum tax) is more beneficial to females in couples than the
second (the actual reform and a proportional decrease of household disposable incomes).
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Keywords: | Collective household models Labour supply Tax reform |
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