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

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
Creator
Subject
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
Instantiates
Publication
Label
Joint taxation and the labour supply of married women : evidence from the Canadian tax reform of 1988
Publication

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      52.3736660 4.9336932
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