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The Parenting Tax Penalty: A Framework for Income Tax Reform
O'Kelley, Charles R.T. - 1986
Part I considers the proper tax treatment of out-of-pocket parenting expenses such as the costs incurred in providing … produced by parenting and discriminates against two-worker married couples by failing to allow a more generous deduction for …
Persistent link: https://www.econbiz.de/10009459264
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The child penalty in Spain
Quinto, Alicia de; Hospido, Laura; Sanz, Carlos
La literatura ha documentado extensamente el papel de la maternidad en la brecha salarial de género. Utilizando datos de la Muestra Continua de Vidas Laborales de la Seguridad Social, adoptamos la metodología utilizada en trabajos previos realizados en otros países para evaluar la existencia...
Persistent link: https://www.econbiz.de/10012523789
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What Money Buys and Family Costs: Three Papers on the Work-Family Intersection.
Killewald, Alexandra Achen - 2011
. Chapter 4, “A Reconsideration of the Fatherhood Premium”, hypothesizes that lower commitment to the fatherhood role and … married, residential fatherhood is associated with wage gains, while nonresidential fatherhood and stepfatherhood are … fatherhood leads to no wage changes for men. …
Persistent link: https://www.econbiz.de/10009476715