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Title: Tax Credits, Labor Supply, and Child Care
Resulting in 1 citation.
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Averett, Susan L. Peters, H. Elizabeth Waldman, Donald M. |
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Tax Credits, Labor Supply, and Child Care The Review of Economics and Statistics 79,1 (February 1997): 125-135. Also: http://www.jstor.org/stable/2951439 Cohort(s): NLSY79 Publisher: Harvard University Press Keyword(s): Child Care; Labor Supply; Marital Status; Modeling; Taxes; Women Permission to reprint the abstract has not been received from the publisher. We explore the impact of the child care tax credit in the U.S. income tax system on the labor supply decisions of married women with young children by incorporating the cost of child care into a structural labor supply model. Using data from the 1986 NLSY, we find that government subsidies to child care increase labor supply substantially. Our policy simulations show that an increase in the value of the child care tax credit (i.e., percent of expenditures subsidized) would have a much larger effect on labor supply than an increase in the annual expenditure limits of the subsidy or making the subsidy refundable. (Copyright 1997 by the President and Fellows of Harvard College and the Massachusetts Institute of Technology.) |
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Bibliography Citation
Averett, Susan L., H. Elizabeth Peters and Donald M. Waldman. "Tax Credits, Labor Supply, and Child Care." The Review of Economics and Statistics 79,1 (February 1997): 125-135.
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