Zhang, Junsen; Quan, Jason; Meerbergen, Peter van - In: Journal of Human Resources 29 (1994) 1
This paper estimates the effect on fertility of the personal tax exemption for children, child tax credit, family allowances, and maternity leave benefits in Canada using time-series data from 1921 to 1988. It is found that the exemption, child tax credit, and family allowances all have...