Azmat, Ghazala; Gonzalez, Libertad - Institute for the Study of Labor (IZA) - 2009
children. The reform introduced a tax credit for working mothers with children under the age of three, while also increasing … child deductions for all households with children. Theoretically, given the interplay of these two components, the expected … (by almost five percent) and the employment rate of mothers with children under three (by two percent). These effects were …