Azmat, Ghazala; Gonzalez, Libertad - Institute for the Study of Labor (IZA) - 2009
We evaluate the effect of a 2003 reform in the Spanish income tax on fertility and the employment of mothers with small … children. The reform introduced a tax credit for working mothers with children under the age of three, while also increasing … effect of the reform is ambiguous on both outcomes. We find that the combined reforms significantly increased both fertility …