<div class="csl-bib-body">
<div class="csl-entry">Garstenauer, V., & Siassi, N. (2024, September 16). <i>Low Income Families, Maternal Labor Supply, and Welfare Reform</i> [Conference Presentation]. Jahrestagung des Vereins für Socialpolitik, 2024, Berlin, Germany.</div>
</div>
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dc.identifier.uri
http://hdl.handle.net/20.500.12708/206254
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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
en
dc.subject
Income taxation
en
dc.title
Low Income Families, Maternal Labor Supply, and Welfare Reform
en
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.name
Mathematical Methods in Economics
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tuw.researchTopic.value
100
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tuw.publication.orgunit
E105-03 - Forschungsbereich Ökonomie
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tuw.author.orcid
0000-0001-6347-5239
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tuw.event.name
Jahrestagung des Vereins für Socialpolitik, 2024
de
tuw.event.startdate
15-09-2024
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tuw.event.enddate
18-09-2024
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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
Berlin
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tuw.event.country
DE
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tuw.event.institution
Verein für Socialpolitik
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tuw.event.presenter
Siassi, Nawid
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wb.sciencebranch
Wirtschaftswissenschaften
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wb.sciencebranch.oefos
5020
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wb.sciencebranch.value
100
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item.languageiso639-1
en
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item.openairetype
conference paper not in proceedings
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item.grantfulltext
none
-
item.fulltext
no Fulltext
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item.cerifentitytype
Publications
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item.openairecristype
http://purl.org/coar/resource_type/c_18cp
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crisitem.author.dept
E105-03 - Forschungsbereich Ökonomie
-
crisitem.author.dept
E105-03 - Forschungsbereich Ökonomie
-
crisitem.author.orcid
0000-0001-6347-5239
-
crisitem.author.parentorg
E105 - Institut für Stochastik und Wirtschaftsmathematik
-
crisitem.author.parentorg
E105 - Institut für Stochastik und Wirtschaftsmathematik
