An Analysis of Women's Labour Force Participation in Portugal: A Comparison of Some Tax Systems
Autor(a) principal: | |
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Data de Publicação: | 1994 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10362/87356 |
Resumo: | Among the European countries, Portugal has one of the highest female's participation rate in the labour market, so it doesn't follow the characteristic behaviour of South European Countries. In this paper, we analyse the sensitivity of the Portuguese married women's labor supply to some reforms of the labor income taxation. We study three points of the budget set: 0, 20 and 40 hours (probability of not working, part time and full time work), so the marginal wage rate is considered exogenous. We estimate an average after tax wage to include in the logit analysis of married women's labor force participation. The estimated coefficients have the signs expected; for instance, children decrease the probability of the mothers to work and this negative influence decreases with the age of children. The fiscal simulations show that Portuguese married women are not so sensitive to fiscal policy as the German and Swedish wives; unlike the studies for those countries the change is never greater than 10%, even if the 1990 Portuguese income taxation is somewhere in between the separate taxation (Sweden) and the splitting system (Germany) - joint taxation with splitting factor 2 to two earner couples and 1.85 to one earner couple. The results show that the outline value of the married women's labor supply can't be accounted for fiscal differences only. |
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An Analysis of Women's Labour Force Participation in Portugal: A Comparison of Some Tax SystemsAmong the European countries, Portugal has one of the highest female's participation rate in the labour market, so it doesn't follow the characteristic behaviour of South European Countries. In this paper, we analyse the sensitivity of the Portuguese married women's labor supply to some reforms of the labor income taxation. We study three points of the budget set: 0, 20 and 40 hours (probability of not working, part time and full time work), so the marginal wage rate is considered exogenous. We estimate an average after tax wage to include in the logit analysis of married women's labor force participation. The estimated coefficients have the signs expected; for instance, children decrease the probability of the mothers to work and this negative influence decreases with the age of children. The fiscal simulations show that Portuguese married women are not so sensitive to fiscal policy as the German and Swedish wives; unlike the studies for those countries the change is never greater than 10%, even if the 1990 Portuguese income taxation is somewhere in between the separate taxation (Sweden) and the splitting system (Germany) - joint taxation with splitting factor 2 to two earner couples and 1.85 to one earner couple. The results show that the outline value of the married women's labor supply can't be accounted for fiscal differences only.Nova SBERUNMarques, Ana Cristina LinoTelhado Pereira, Pedro2019-11-15T15:24:49Z1994-041994-04-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10362/87356engMarques, Ana Cristina Lino and Pereira, Pedro Telhado, An Analysis of Women's Labour Force Participation in Portugal: A Comparison of Some Tax Systems (April, 1994). FEUNL Working Paper Series No. 221info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T04:38:58Zoai:run.unl.pt:10362/87356Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:36:44.845964Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
An Analysis of Women's Labour Force Participation in Portugal: A Comparison of Some Tax Systems |
title |
An Analysis of Women's Labour Force Participation in Portugal: A Comparison of Some Tax Systems |
spellingShingle |
An Analysis of Women's Labour Force Participation in Portugal: A Comparison of Some Tax Systems Marques, Ana Cristina Lino |
title_short |
An Analysis of Women's Labour Force Participation in Portugal: A Comparison of Some Tax Systems |
title_full |
An Analysis of Women's Labour Force Participation in Portugal: A Comparison of Some Tax Systems |
title_fullStr |
An Analysis of Women's Labour Force Participation in Portugal: A Comparison of Some Tax Systems |
title_full_unstemmed |
An Analysis of Women's Labour Force Participation in Portugal: A Comparison of Some Tax Systems |
title_sort |
An Analysis of Women's Labour Force Participation in Portugal: A Comparison of Some Tax Systems |
author |
Marques, Ana Cristina Lino |
author_facet |
Marques, Ana Cristina Lino Telhado Pereira, Pedro |
author_role |
author |
author2 |
Telhado Pereira, Pedro |
author2_role |
author |
dc.contributor.none.fl_str_mv |
RUN |
dc.contributor.author.fl_str_mv |
Marques, Ana Cristina Lino Telhado Pereira, Pedro |
description |
Among the European countries, Portugal has one of the highest female's participation rate in the labour market, so it doesn't follow the characteristic behaviour of South European Countries. In this paper, we analyse the sensitivity of the Portuguese married women's labor supply to some reforms of the labor income taxation. We study three points of the budget set: 0, 20 and 40 hours (probability of not working, part time and full time work), so the marginal wage rate is considered exogenous. We estimate an average after tax wage to include in the logit analysis of married women's labor force participation. The estimated coefficients have the signs expected; for instance, children decrease the probability of the mothers to work and this negative influence decreases with the age of children. The fiscal simulations show that Portuguese married women are not so sensitive to fiscal policy as the German and Swedish wives; unlike the studies for those countries the change is never greater than 10%, even if the 1990 Portuguese income taxation is somewhere in between the separate taxation (Sweden) and the splitting system (Germany) - joint taxation with splitting factor 2 to two earner couples and 1.85 to one earner couple. The results show that the outline value of the married women's labor supply can't be accounted for fiscal differences only. |
publishDate |
1994 |
dc.date.none.fl_str_mv |
1994-04 1994-04-01T00:00:00Z 2019-11-15T15:24:49Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10362/87356 |
url |
http://hdl.handle.net/10362/87356 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
Marques, Ana Cristina Lino and Pereira, Pedro Telhado, An Analysis of Women's Labour Force Participation in Portugal: A Comparison of Some Tax Systems (April, 1994). FEUNL Working Paper Series No. 221 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Nova SBE |
publisher.none.fl_str_mv |
Nova SBE |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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1799137985165262848 |