<div class="csl-bib-body">
<div class="csl-entry">Garstenauer, V. (2024, May 3). <i>Low-Income Families, Maternal Labor Supply, and Welfare Reform</i> [Conference Presentation]. 27th Conference “Theories and Methods in Macro” (T2M), Amsterdam, Netherlands (the). http://hdl.handle.net/20.500.12708/200004</div>
</div>
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dc.identifier.uri
http://hdl.handle.net/20.500.12708/200004
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dc.description.abstract
In this paper, we examine reforms that alleviate large employment disincentives induced by child-related transfers for married mothers. We develop a life-cycle model where married couples face labor market, child care and fertility risk, and make joint labor supply and consumption-saving decisions. The evolution of female human capital is endogenous and shaped by mothers’ employment decisions. We calibrate the model to the U.S. using data from the Current Population Survey. We show that participation tax rates exceed 25 percent for most mothers in our sample, and can be as high as 60 percent when including child care expenses. We then evaluate reforms to existing tax credits for working couples. We find that (i) expanding child care tax credits and (ii) introducing a secondary earner EITC deduction lead to substantially higher employment rates among married mothers. Both reforms are easily implementable, self-financing, and welfare-improving. A combination of both reforms closes the maternal employment gap altogether.
en
dc.description.sponsorship
Österreichische Nationalbank, Jubiläumsfonds
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dc.language.iso
en
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dc.subject
Family labour supply
en
dc.subject
Child related transfers
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dc.subject
income taxation
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dc.title
Low-Income Families, Maternal Labor Supply, and Welfare Reform
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dc.type
Presentation
en
dc.type
Vortrag
de
dc.relation.grantno
18646
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dc.type.category
Conference Presentation
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tuw.project.title
Zur Optimalen Gestaltung der Steuer- und Sozialpolitik für Einkommensschwache Haushalte
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tuw.researchTopic.id
A4
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tuw.researchTopic.id
C6
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tuw.researchTopic.name
Mathematical Methods in Economics
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tuw.researchTopic.name
Modeling and Simulation
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tuw.researchTopic.value
80
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tuw.researchTopic.value
20
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tuw.publication.orgunit
E105-03 - Forschungsbereich Ökonomie
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tuw.event.name
27th Conference "Theories and Methods in Macro" (T2M)
en
tuw.event.startdate
02-05-2024
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tuw.event.enddate
03-05-2024
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tuw.event.online
On Site
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tuw.event.type
Event for scientific audience
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tuw.event.place
Amsterdam
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tuw.event.country
NL
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tuw.event.institution
University of Amsterdam
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tuw.event.presenter
Garstenauer, Viola
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wb.sciencebranch
Wirtschaftswissenschaften
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wb.sciencebranch
Mathematik
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wb.sciencebranch.oefos
5020
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wb.sciencebranch.oefos
1010
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wb.sciencebranch.value
50
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wb.sciencebranch.value
50
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item.languageiso639-1
en
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item.grantfulltext
none
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item.openairetype
conference paper not in proceedings
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item.openairecristype
http://purl.org/coar/resource_type/c_18cp
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item.cerifentitytype
Publications
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item.fulltext
no Fulltext
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crisitem.project.funder
Österreichische Nationalbank, Jubiläumsfonds
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crisitem.project.grantno
18646
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crisitem.author.dept
E105-03 - Forschungsbereich Ökonomie
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crisitem.author.parentorg
E105 - Institut für Stochastik und Wirtschaftsmathematik
