2013–2014
ERSTE Foundation Fellowship for Social Research Labour Market and Employment in Central and Eastern Europe
Tax and Transfer Policies and the Female Labor Supply in the EU Klára Kalíšková
∗ † ‡
∗
† ‡
g c
t g c
t
epw ew = epw
ew = 0
u = ew − T (ew , ρ) − qw × 1(ew > 0) qw ew > 0 T (ew , ρ) ρ ew = epw
ew = 0
ew
qw ≤ epw − [T (epw , ρ) − T (0, ρ)].
u = em + ew − T (em , ew , ρ) − qm × 1(em > 0) − qw × 1(ew > 0), em
ew
qm
T (.) ew = epw
ew = 0
qw
qw ≤ epw − [T (em , epw , ρ) − T (em , 0, ρ)].
PTR ≡
[T (em , epw , ρ) − T (em , 0, ρ)] epw − qw ≤ epw epw
em
"w ≡ Empl
∂Empl [ew (1 − P T R)] , ∂[ew (1 − P T R)] Empl
Emplict = αP T Rict + β ! Xict + γt + γc + (γct ) + "ict , Emplict
P T Rict
Xict
γc
γt γct
j = 1, ..., J
P T Rjct c
j
t
g t
c
P T Rjct g
P T Rict = λP T R IVict + θ! Xict + γt + γc + (γct ) + uict , Emplict = δ P! T Rict + φ! Xict + γt + γc + (γct ) + eict , P T R IVict
P T Rjct
c
P! T Rict
c
t
δ
Participation tax rate
0 .4 .8
0 .4 .8
0 .4 .8
0 .4 .8
EE
1 2 3 4 5 6 7 8 9 10
IE
1 2 3 4 5 6 7 8 9 10
PL
1 2 3 4 5 6 7 8 9 10
UK
DK
1 2 3 4 5 6 7 8 9 10
HU
1 2 3 4 5 6 7 8 9 10
NL
1 2 3 4 5 6 7 8 9 10
SK
1 2 3 4 5 6 7 8 9 10
1 2 3 4 5 6 7 8 9 10
1 2 3 4 5 6 7 8 9 10
1 2 3 4 5 6 7 8 9 10
BE
AT
Graphs by country
0 .4 .8
1 2 3 4 5 6 7 8 9 10
RO
1 2 3 4 5 6 7 8 9 10
LT
1 2 3 4 5 6 7 8 9 10
FI
1 2 3 4 5 6 7 8 9 10
CY
Income decile
1 2 3 4 5 6 7 8 9 10
PT
1 2 3 4 5 6 7 8 9 10
IT
1 2 3 4 5 6 7 8 9 10
ES
1 2 3 4 5 6 7 8 9 10
BG
1 2 3 4 5 6 7 8 9 10
SE
1 2 3 4 5 6 7 8 9 10
LU
1 2 3 4 5 6 7 8 9 10
FR
1 2 3 4 5 6 7 8 9 10
CZ
1 2 3 4 5 6 7 8 9 10
SI
1 2 3 4 5 6 7 8 9 10
LV
1 2 3 4 5 6 7 8 9 10
GR
1 2 3 4 5 6 7 8 9 10
DE
IV for participation tax rate
.8
.4
0
.8
.4
0
.8
.4
0
.8
.4
0
.8
.4
EE
1 2 3 4 5 6 7 8 9 10
IE
1 2 3 4 5 6 7 8 9 10
PL
1 2 3 4 5 6 7 8 9 10
UK
DK
1 2 3 4 5 6 7 8 9 10
HU
1 2 3 4 5 6 7 8 9 10
NL
1 2 3 4 5 6 7 8 9 10
SK
1 2 3 4 5 6 7 8 9 10
1 2 3 4 5 6 7 8 9 10
1 2 3 4 5 6 7 8 9 10
1 2 3 4 5 6 7 8 9 10
BE
AT
Graphs by country
0
1 2 3 4 5 6 7 8 9 10
RO
1 2 3 4 5 6 7 8 9 10
LT
1 2 3 4 5 6 7 8 9 10
FI
1 2 3 4 5 6 7 8 9 10
CY
Income decile
1 2 3 4 5 6 7 8 9 10
PT
1 2 3 4 5 6 7 8 9 10
IT
1 2 3 4 5 6 7 8 9 10
ES
1 2 3 4 5 6 7 8 9 10
BG
1 2 3 4 5 6 7 8 9 10
SE
1 2 3 4 5 6 7 8 9 10
LU
1 2 3 4 5 6 7 8 9 10
FR
1 2 3 4 5 6 7 8 9 10
CZ
1 2 3 4 5 6 7 8 9 10
SI
1 2 3 4 5 6 7 8 9 10
LV
1 2 3 4 5 6 7 8 9 10
GR
1 2 3 4 5 6 7 8 9 10
DE
R2
R2
<
<
<
R2 < <
<
R2 < <
<
R2 < <
<
R2
R2 < <
<
R2
R2 < <
<
R2 < <
<
Density
0 2 4 6 8
0 2 4 6 8
6
4
2
0
6
4
2
0
10
5
0
0
0
0
0
.5
SK, 2007
.5
NL, 2007
.5
HU, 2007
.5
DK, 2007
.5
AT, 2007
1
1
1
1
1
0
0
0
0
0
.5
UK, 2007
.5
PL, 2007
.5
IE, 2007
.5
EE, 2007
.5
BE, 2007
Graphs by country and year
0
0 2 4 6 8 10 5 0 0 1 2 3 4 10 15 5 0 0 2 4 6 8
1
1
1
1
1
6 4 2 0 10 5 0 10 5 0 0 2 4 6 8 0
0
0
0
1
1
1
1
0
0
0
0
.5
RO, 2007
.5
LT, 2007
.5
FI, 2007
.5
CY, 2007
Participation tax rate
.5
PT, 2007
.5
IT, 2007
.5
ES, 2007
.5
BG, 2007 10 20 30 0 0 2 4 6 8 0 5 10 15 20
1
1
1
1
5 0
10 15
0 2 4 6 8 0 2 4 6 8 0 1 2 3 4 10 15 5 0 0
0
0
0
.5
SE, 2007
.5
LU, 2007
.5
FR, 2007
.5
CZ, 2007
1
1
1
1
6 4 2 0 10 15 5 0 0 5 10 15 20 10 5 0 0
0
0
0
.5
SI, 2007
.5
LV, 2007
.5
GR, 2007
.5
DE, 2007
1
1
1
1
Density
0 2 4 6 8
10
5
0
10
5
0
10 15
5
0
10
5
0
0
0
0
0
.5
SK, 2007
.5
NL, 2007
.5
HU, 2007
.5
DK, 2007
.5
AT, 2007
1
1
1
1
1
0
0
0
0
0
.5
UK, 2007
.5
PL, 2007
.5
IE, 2007
.5
EE, 2007
.5
BE, 2007
Graphs by country and year
0
10 15 5 0 0 5 10 15 20 10 15 5 0 10 15 5 0 10 15 5 0
1
1
1
1
1
10 15 5 0 10 5 0 0 10 20 30 40 0
0
0
0
.5
PT, 2007
.5
IT, 2007
.5
ES, 2007
.5
BG, 2007
1
1
1
1
0
0
0
0
.5
RO, 2007
.5
LT, 2007
.5
FI, 2007
.5
CY, 2007
1
1
1
1
IV for participation tax rate
0 2 4 6 8
0 5 10 15 20 10 20 30 0 10 20 30 0 10 20 30 0
0 5 10 15 20 10 5 0 6 4 2 0 10 5 0 0
0
0
0
.5
SE, 2007
.5
LU, 2007
.5
FR, 2007
.5
CZ, 2007
1
1
1
1
10 5 0 0 10 20 30 40 10 20 30 0 0 5 10 15 20 0
0
0
0
.5
SI, 2007
.5
LV, 2007
.5
GR, 2007
.5
DE, 2007
1
1
1
1