The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women:
This paper examines the impact of tax and benefit systems on the incentives for second earners to enter formal employment. The paper highlights how various tax design features create greater participation disincentives for second earners than for primary earners or single individuals. As second earn...
Saved in:
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Paris
OECD Publishing
2016
|
| Series: | OECD Taxation Working Papers
|
| Subjects: | |
| Links: | https://doi.org/10.1787/d950acfc-en |
| Summary: | This paper examines the impact of tax and benefit systems on the incentives for second earners to enter formal employment. The paper highlights how various tax design features create greater participation disincentives for second earners than for primary earners or single individuals. As second earners in OECD countries are more often women, these greater disincentives create significant gender-equity concerns. As second earners are also typically highly responsive to work disincentives, these features are likely to negatively impact economic growth. These disincentives stem from a range of policies including the choice of family-based rather than individual-based taxation, the use of dependent spouse tax credits and allowances, and the use of tax credits and benefits based on family rather than individual income. Reform options to address these issues will depend on countries' existing tax policy design choices. For countries where individual-based taxation is combined with some family-based provisions, reform of these family-based provisions to lessen their impact on second earner work disincentives may be warranted. For countries with family-based tax systems, the introduction of some individual-based provisions could be considered to mitigate the negative effects of family-based taxation on second earner work incentives |
| Physical Description: | 1 Online-Ressource (35 Seiten) |
| DOI: | 10.1787/d950acfc-en |
Staff View
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV047936417 | ||
| 003 | DE-604 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 220413s2016 xx o|||| 00||| eng d | ||
| 024 | 7 | |a 10.1787/d950acfc-en |2 doi | |
| 035 | |a (ZDB-13-SOC)061253391 | ||
| 035 | |a (OCoLC)1312692853 | ||
| 035 | |a (DE-599)BVBBV047936417 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-384 |a DE-91 |a DE-473 |a DE-824 |a DE-29 |a DE-739 |a DE-355 |a DE-20 |a DE-1028 |a DE-1049 |a DE-188 |a DE-521 |a DE-861 |a DE-898 |a DE-92 |a DE-573 |a DE-19 | ||
| 100 | 1 | |a Thomas, Alastair |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women |c Alastair Thomas and Pierce O'Reilly |
| 264 | 1 | |a Paris |b OECD Publishing |c 2016 | |
| 300 | |a 1 Online-Ressource (35 Seiten) | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 490 | 0 | |a OECD Taxation Working Papers | |
| 520 | |a This paper examines the impact of tax and benefit systems on the incentives for second earners to enter formal employment. The paper highlights how various tax design features create greater participation disincentives for second earners than for primary earners or single individuals. As second earners in OECD countries are more often women, these greater disincentives create significant gender-equity concerns. As second earners are also typically highly responsive to work disincentives, these features are likely to negatively impact economic growth. These disincentives stem from a range of policies including the choice of family-based rather than individual-based taxation, the use of dependent spouse tax credits and allowances, and the use of tax credits and benefits based on family rather than individual income. Reform options to address these issues will depend on countries' existing tax policy design choices. For countries where individual-based taxation is combined with some family-based provisions, reform of these family-based provisions to lessen their impact on second earner work disincentives may be warranted. For countries with family-based tax systems, the introduction of some individual-based provisions could be considered to mitigate the negative effects of family-based taxation on second earner work incentives | ||
| 650 | 4 | |a Taxation | |
| 700 | 1 | |a O'Reilly, Pierce |4 ctb | |
| 856 | 4 | 0 | |u https://doi.org/10.1787/d950acfc-en |x Verlag |z kostenfrei |3 Volltext |
| 912 | |a ZDB-13-SOC | ||
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-033317910 | |
Record in the Search Index
| DE-BY-OTHR_katkey | 6535771 |
|---|---|
| DE-BY-TUM_katkey | 2632773 |
| _version_ | 1831257610650648578 |
| adam_text | |
| any_adam_object | |
| author | Thomas, Alastair |
| author2 | O'Reilly, Pierce |
| author2_role | ctb |
| author2_variant | p o po |
| author_facet | Thomas, Alastair O'Reilly, Pierce |
| author_role | aut |
| author_sort | Thomas, Alastair |
| author_variant | a t at |
| building | Verbundindex |
| bvnumber | BV047936417 |
| collection | ZDB-13-SOC |
| ctrlnum | (ZDB-13-SOC)061253391 (OCoLC)1312692853 (DE-599)BVBBV047936417 |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/d950acfc-en |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000zc 4500</leader><controlfield tag="001">BV047936417</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">220413s2016 xx o|||| 00||| eng d</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/d950acfc-en</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-13-SOC)061253391</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1312692853</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV047936417</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-384</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-1028</subfield><subfield code="a">DE-1049</subfield><subfield code="a">DE-188</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-861</subfield><subfield code="a">DE-898</subfield><subfield code="a">DE-92</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-19</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Thomas, Alastair</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women</subfield><subfield code="c">Alastair Thomas and Pierce O'Reilly</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2016</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (35 Seiten)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">OECD Taxation Working Papers</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">This paper examines the impact of tax and benefit systems on the incentives for second earners to enter formal employment. The paper highlights how various tax design features create greater participation disincentives for second earners than for primary earners or single individuals. As second earners in OECD countries are more often women, these greater disincentives create significant gender-equity concerns. As second earners are also typically highly responsive to work disincentives, these features are likely to negatively impact economic growth. These disincentives stem from a range of policies including the choice of family-based rather than individual-based taxation, the use of dependent spouse tax credits and allowances, and the use of tax credits and benefits based on family rather than individual income. Reform options to address these issues will depend on countries' existing tax policy design choices. For countries where individual-based taxation is combined with some family-based provisions, reform of these family-based provisions to lessen their impact on second earner work disincentives may be warranted. For countries with family-based tax systems, the introduction of some individual-based provisions could be considered to mitigate the negative effects of family-based taxation on second earner work incentives</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxation</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">O'Reilly, Pierce</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.1787/d950acfc-en</subfield><subfield code="x">Verlag</subfield><subfield code="z">kostenfrei</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-033317910</subfield></datafield></record></collection> |
| id | DE-604.BV047936417 |
| illustrated | Not Illustrated |
| indexdate | 2025-01-11T15:45:59Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033317910 |
| oclc_num | 1312692853 |
| open_access_boolean | 1 |
| owner | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| owner_facet | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| physical | 1 Online-Ressource (35 Seiten) |
| psigel | ZDB-13-SOC |
| publishDate | 2016 |
| publishDateSearch | 2016 |
| publishDateSort | 2016 |
| publisher | OECD Publishing |
| record_format | marc |
| series2 | OECD Taxation Working Papers |
| spellingShingle | Thomas, Alastair The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women Taxation |
| title | The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women |
| title_auth | The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women |
| title_exact_search | The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women |
| title_full | The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women Alastair Thomas and Pierce O'Reilly |
| title_fullStr | The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women Alastair Thomas and Pierce O'Reilly |
| title_full_unstemmed | The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women Alastair Thomas and Pierce O'Reilly |
| title_short | The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women |
| title_sort | the impact of tax and benefit systems on the workforce participation incentives of women |
| topic | Taxation |
| topic_facet | Taxation |
| url | https://doi.org/10.1787/d950acfc-en |
| work_keys_str_mv | AT thomasalastair theimpactoftaxandbenefitsystemsontheworkforceparticipationincentivesofwomen AT oreillypierce theimpactoftaxandbenefitsystemsontheworkforceparticipationincentivesofwomen |