European Tax Systems and their Impact on Family Employment Patterns

By Irene Dingeldey. Journal of Social Policy, 2001

166 citations recorded by the source corpus.

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

Family policies and single parent poverty in 18 OECD countries, 1978–2008 (2014, background): “Financial support policies, however, were also found to be a disincentive for maternal employment (Dingeldey, 2001; Nieuwenhuis et al., 2012; Schwarz, 2012).”
Advances in explaining women's employment patterns (2012, background): “Finally, economic reasoning suggests that systems of married couples’ joint taxation, which reduce the marginal utility of women’s work via high taxes on second incomes, have negative effects on women’s incentives to join the labour force (e.g. Dingeldey 2001; Jaumotte 2004; Dearing et al. 2007).”
Towards an integrated approach for the analysis of gender equity in policies supporting paid work and care responsibilities (2011, background): “Background literature, theoretical framework, and research questions The literature on gender inequality as it affects opportunities to participate in the labour market and to achieve financial autonomy focuses mainly on the gender”
Institutions and the prevalence of nonstandard employment (2015, background): “Continued Temporary employment Part-time employment (Solo) Self-employment Taxation system Joint income taxation systems + (Dearing et al., 2007; see Dingeldey, 2001 for mixed evidence; Jaumotte, 2004; OECD, 2010b; Rubery, 2001, p. 153) Tax rates on starting a new business – (Parker, 2004; van Stel…”