European Tax Systems and their Impact on Family Employment Patterns
Bibliographic Data
| ID | 2114348 |
|---|---|
| Authors | Irene Dingeldey (0000-0002-4992-6504, University of Bremen, corresponding author) |
| Year | 2001 |
| Volume | 30 |
| Issue | 4 |
| Pages | 653-672 |
| Publication date | 2001-10-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Social Policy (JOURNAL) |
| Journal identifiers | ISSN: 0047-2794 • E-ISSN: 1469-7823 |
| Publisher | Cambridge University Press (CUP) (PUBLISHER) |
| DOI | 10.1017/s0047279401006420 |
| OpenAlex | W2151316346 |
| Language | EN |
| Citations received | 82 |
Drawing on neo-classical assumptions many studies generally assume negative effects of female labour supply with systems of married couples' joint taxation. By comparing the structure of rewards or concessions contained in the various tax systems for particular family employment patterns with the frequency distributions of the various family patterns of labour force participation that can be observed in ten different European countries, however, a clear 'shaping effect' of tax systems can not be found. This leads to the conclusion that the systems of family taxation alone can not explain emerging family patterns of labour force participation. Only if various social policies, such as the design of the tax system and labour market regulation, family policy, and - most important - childcare supply are coordinated to support a certain model of families' labour force participation that is in line with the preferences of families can a shaping effect be found
Economics · Labour economics · Labour supply · Public economics · Tax policy · Tax reform · Gender, Labor, and Family Dynamics · Social Policy and Reform Studies · Work-Family Balance Challenges
Do caring fathers earn less? Earnings consequences of fathers’ parental leave use
Fertility, Family Policy and Welfare Regimes
Fertility Decisions in the FRG and GDR
Choice or constraint? Women’s weekly working hours in comparative perspective
A Multilevel Analysis of Child Care and Women's Fertility Decisions in Western Germany
Bébés et employeurs - Comment réconcilier travail et vie de famille
Employment patterns and economic independence of women in intimate relationships
Institutionelle Dualisierung und Geschlecht
Pension norms and pension reforms in Europe – the effects on gender pension gaps
The Development of Workfare within Social Activation Policies
From the Manpower Revolution to the Activation Paradigm
Introduction
Reforming European Welfare States
From the Manpower Revolution to the Activation Paradigm
Jobs with Equality
Resisting Marginalization
How Welfare States Care
European Pension Reforms
Nichteheliche Mutterschaft und soziale Ungleichheit im familialistischen Wohlfahrtsstaat
Towards an integrated approach for the analysis of gender equity in policies supporting paid work and care responsibilities
After Recent Policy Reforms in Germany
What Adult Worker Model? A Critical Look at Recent Social Policy Reform in Europe from a Gender and Family Perspective
The Politics of Ideas in Welfare State Transformation
A survey on worries of pregnant women - testing the German version of the Cambridge Worry Scale
Une réalité en noir et blanc, ou en plusieurs nuances de gris? La segmentation juridique et son effet sur la segmentation du marché du travail en Europe
Do economic resources play a role in bargaining child care in couples? Parental investment in cases of matching and mismatching gender ideologies in Germany
Resource-related inequalities in mothers’ employment in two family-policy regimes
Cause and effects of female labour force participation in local welfare systems
Parenthood and Retirement
Gender Equalising and Gender Neutral Policies and Their Pitfalls
Who uses public childcare for 2‐year‐old children? Coherent family policies and usage patterns in S weden, F inland and W estern G ermany
The Commodification of Lone Mothers' Labor
Diversity in Work
Pension Reforms, Working Patterns and Gender Pension Gaps in Europe
Tax disincentives and female employment in Organisation for Economic Co-operation and Development (OECD) countries
The incomes of families with children
Family as a redistributive principle of welfare states
The positive relationship between female employment and fertility rates
Lisbon and social Europe
Paid and unpaid work
Wohlfahrtsstaatlicher Wandel zwischen „Arbeitszwang“ und „Befähigung“
Babies and Bosses - Reconciling Work and Family Life (Volume 4)
Babies and Bosses - Reconciling Work and Family Life (Volume 2)
Babies and Bosses - Reconciling Work and Family Life
Mapping redistribution in terms of family
The male marital earnings premium contextualized
Family policy and women's employment outcomes in 45 high‐income countries
How many hours do you have to work to be integrated? Full‐time and part‐time employment of native and ethnic minority women in the Netherlands
The ‘paradox of the shrinking middle’
Wealth in Couples
Who Opts Out? The Customisation of Marriage in the German Matrimonial Property Regime
Citation Classics in Social Policy Journals
Toward a Neoliberal Europe
How Similar Are Cohabitation and Marriage? Legal Approaches to Cohabitation across Western Europe
Does Family Policy Influence Women’s Employment
Unemployment as an Institutional Construct? Structural Differences in Non-Employment between Selected European Countries and the United States
The unequal conversion of intended redistribution into factual redistribution in Europe and its impact on social inequalities between families
Money Matters! Evidence From a Survey Experiment on Attitudes Toward Maternal Employment Across Contexts in Germany
Between workfare and enablement – The different paths to transformation of the welfare state
Women in the German Workplace
L'essor paradoxal des politiques familiales
Education, economic inequality and the promises of the social investment state
Pour la réforme sans l'individualisation
Advances in explaining women's employment patterns
Institutions and the prevalence of nonstandard employment
Family Leave Policies and Labor Market Segregation in Germany
Patterns of Transition
Part-time
The growing educational divide in mothers' employment
Late 20th-Century Persistence and Decline of the Female Homemaker in Germany and the United States
Freelancers in Germany's Old and New Media Industry
Educational Heterogamy and the Division of Paid Labour in the Family
Women's Retirement Income in Germany and Britain
Marriage and Earnings
Work and Well-being in a Comparative Perspective--The Role of Family Policy
The Making of a Good Woman
Family policies and single parent poverty in 18 OECD countries, 1978-2008
Policy feedback and income targeting in the welfare state
Family as a Redistributive Principle of the Welfare State. The Case of Germany
The Taxation of Families
Buffering income loss due to unemployment
Parenthood, Marital Status, and Well-Being in Later Life
| Unique citing works | 82 |
|---|---|
| Citations per year | 1,46 |
| Citation span | 1970 - 2026 (57) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 77 |