Effects of Reforming the Spanish System of Direct Taxation on Female Labor Supply

The aim of this paper is to simulate the effects of the Spanish 1999 tax reform on the married women's labor behavior and welfare in a partial equilibrium context. We estimate by maximum likelihood two models of labor supply which take into account of the characteristics of the budget constraint. The simulation exercises suggest that the new tax can have significant effects on female's labor supply decisions and seems to increase the individual's welfare

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Year of publication:	2001
Authors:	García, Jaume
Publisher:	[S.l.] : SSRN
Subject:	Weibliche Arbeitskräfte \| Women workers \| Spanien \| Spain \| Arbeitsangebot \| Labour supply \| Direkte Besteuerung \| Direct taxation \| Steuerreform \| Tax reform \| Steuerwirkung \| Tax effects

Extent:	1 Online-Ressource (35 p)
Type of publication:	Book / Working Paper
Language:	English
Other identifiers:	10.2139/ssrn.273458 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014129324