The Resource Joint taxation and the labour supply of married women : evidence from the Canadian tax reform of 1988
Joint taxation and the labour supply of married women : evidence from the Canadian tax reform of 1988
Resource Information
The item Joint taxation and the labour supply of married women : evidence from the Canadian tax reform of 1988 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Joint taxation and the labour supply of married women : evidence from the Canadian tax reform of 1988 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The Canadian federal tax reform of 1988 replaced a spousal tax exemption with a non-refundable tax credit. This reduced the 'jointness' of the tax system: after the reform, secondary earners' effective 'first dollar' marginal tax rates no longer depended on the marginal tax rates of their spouses. In practice, the effective 'first dollar' marginal tax rates faced by women with high-income husbands were particularly reduced. Using difference-indifference estimators, the authors find a significant increase in labour force participation among women married to higher-income husbands
- Language
- eng
- Label
- Joint taxation and the labour supply of married women : evidence from the Canadian tax reform of 1988
- Title
- Joint taxation and the labour supply of married women : evidence from the Canadian tax reform of 1988
- Language
- eng
- Summary
- The Canadian federal tax reform of 1988 replaced a spousal tax exemption with a non-refundable tax credit. This reduced the 'jointness' of the tax system: after the reform, secondary earners' effective 'first dollar' marginal tax rates no longer depended on the marginal tax rates of their spouses. In practice, the effective 'first dollar' marginal tax rates faced by women with high-income husbands were particularly reduced. Using difference-indifference estimators, the authors find a significant increase in labour force participation among women married to higher-income husbands
- Citation source
- In: Fiscal studies. - London. - Vol. 28 (2007),
- http://library.link/vocab/creatorName
-
- Crossley, T.F
- Jeon, S-H
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- individual income tax
- family taxation
- joint taxation
- married couple
- Label
- Joint taxation and the labour supply of married women : evidence from the Canadian tax reform of 1988
- Label
- Joint taxation and the labour supply of married women : evidence from the Canadian tax reform of 1988
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Joint-taxation-and-the-labour-supply-of-married/o8lTmIy5IsA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Joint-taxation-and-the-labour-supply-of-married/o8lTmIy5IsA/">Joint taxation and the labour supply of married women : evidence from the Canadian tax reform of 1988</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Joint-taxation-and-the-labour-supply-of-married/o8lTmIy5IsA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Joint-taxation-and-the-labour-supply-of-married/o8lTmIy5IsA/">Joint taxation and the labour supply of married women : evidence from the Canadian tax reform of 1988</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
