-leisure space. We then discuss how sensitive the assessment of a hypothetical tax reform is to the choice of metric. The chose tax …

-leisure space. We then discuss how sensitive the assessment of a hypothetical tax reform is to the choice of metric. The chose tax …

-leisure space. We then discuss how sensitive the assessment of a hypothetical tax reform is to the choice of metric. The chosen tax …

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 … negatively, which implies that the 2003 tax credit would have increased employment even more (up to five percent) in the absence …

and non-market time allocation decisions are responsive to changes in the tax system or other policy changes that change …'s. Tax policy simulations suggest that moving from joint taxation for married couples to separate taxation of each spouse … tax rates for women than for men would magnify these effects. -- Time use ; taxation ; labour supply ; discrete choice …

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 … negatively, which implies that the 2003 tax credit would have increased employment even more (up to five percent) in the absence …