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Tax and Transfer Policies and the Female Labor Supply in the EU
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ERSTE Foundation Fellowship for Social Research Labour Market and Employment in Central and Eastern Europe 2013–2014 Tax and Transfer Policies and the Female Labor Supply in the EU Klára Kalí šková
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By Klára Kalíšková. ERSTE Foundation Fellowship for Social Research: Labour Market and Employment in Central and Eastern Europe 2013–2014 http://www.erstestiftung.org/social-research
Transcript of Tax and Transfer Policies and the Female Labor Supply in the EU
ERSTE FoundationFellowship for Social Research
Labour Market and Employment in Central and Eastern Europe
2013–2014
Tax and Transfer Policies and the Female Labor Supply in the EUKlára Kalí!ková
!
†
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g
c t
g
c t
epw ew
ew = epw ew = 0
u = ew " T (ew, !)" qw # 1(ew > 0)
qw
ew > 0
T (ew, !)
!
ew = epw ew = 0
qw $ epw " [T (epw, !)" T (0, !)].
u = em + ew " T (em, ew, !)" qm # 1(em > 0)" qw # 1(ew > 0),
em ew qm qw
T (.)
ew = epw ew = 0
qw $ epw " [T (em, epw, !)" T (em, 0, !)].
PTR % [T (em, epw, !)" T (em, 0, !)]
epw$ epw " qw
epw
em
"w % #Empl
#[ew(1" PTR)]
[ew(1" PTR)]
Empl,
Empl
Emplict = $PTRict + %!Xict + &t + &c + (&ct) + "ict,
Emplict PTRict
Xict
&c &t
&ct
j = 1, ..., J
PTRjct j
c t
g c
t PTRjct
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PTRict = 'PTR IVict + (!Xict + &t + &c + (&ct) + uict,
Emplict = )!PTRict + *!Xict + &t + &c + (&ct) + eict,
PTR IVict!PTRict
PTRjct c t
c
)
0.4.8 0.4.8 0.4.8 0.4.8 0.4.8
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
ATBE
BGC
YC
ZD
E
DK
EEES
FIFR
GR
HU
IEIT
LTLU
LV
NL
PLPT
RO
SESI
SKU
K
Participation tax rate
Inco
me
deci
leG
raph
s by
cou
ntry
0.4.8 0.4.8 0.4.8 0.4.8 0.4.8
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
12
34
56
78
910
ATBE
BGC
YC
ZD
E
DK
EEES
FIFR
GR
HU
IEIT
LTLU
LV
NL
PLPT
RO
SESI
SKU
K
IV for participation tax rate
Inco
me
deci
leG
raph
s by
cou
ntry
R2
R2
< < <
R2
< <<
R2
< <<
R2
< <<
R2
R2
< <<
R2
R2
< <<
R2
< <<
02468
02468
0246
0102030
02468
0246
02468
0510
0510
02468
02468
051015
0246
01234
0510
05101520
01234
05101520
0246
051015
02468
051015
051015
0510
0510
02468
0.5
10
.51
0.5
10
.51
0.5
10
.51
0.5
10
.51
0.5
10
.51
0.5
10
.51
0.5
10
.51
0.5
10
.51
0.5
10
.51
0.5
10
.51
0.5
10
.51
0.5
10
.51
0.5
10
.51
AT, 2
007
BE, 2
007
BG, 2
007
CY,
200
7C
Z, 2
007
DE,
200
7
DK,
200
7EE
, 200
7ES
, 200
7FI
, 200
7FR
, 200
7G
R, 2
007
HU
, 200
7IE
, 200
7IT
, 200
7LT
, 200
7LU
, 200
7LV
, 200
7
NL,
200
7PL
, 200
7PT
, 200
7R
O, 2
007
SE, 2
007
SI, 2
007
SK, 2
007
UK,
200
7
Density
Parti
cipa
tion
tax
rate
Gra
phs
by c
ount
ry a
nd y
ear
02468
051015
051015
05101520
05101520
0510
0510
05101520
0510
0102030
0510
010203040
0510
051015
010203040
0102030
0246
0102030
051015
051015
02468
0102030
0510
05101520
0510
051015
0.5
10
.51
0.5
10
.51
0.5
10
.51
0.5
10
.51
0.5
10
.51
0.5
10
.51
0.5
10
.51
0.5
10
.51
0.5
10
.51
0.5
10
.51
0.5
10
.51
0.5
10
.51
0.5
10
.51
AT, 2
007
BE, 2
007
BG, 2
007
CY,
200
7C
Z, 2
007
DE,
200
7
DK,
200
7EE
, 200
7ES
, 200
7FI
, 200
7FR
, 200
7G
R, 2
007
HU
, 200
7IE
, 200
7IT
, 200
7LT
, 200
7LU
, 200
7LV
, 200
7
NL,
200
7PL
, 200
7PT
, 200
7R
O, 2
007
SE, 2
007
SI, 2
007
SK, 2
007
UK,
200
7
Density
IV fo
r par
ticip
atio
n ta
x ra
teG
raph
s by
cou
ntry
and
yea
r
