Taxes, Childcare, and Gender Identity Norms
Year: 2024
Type: article
Study design: Observational Study
Abstract: We investigate the role of gender norms in shaping parental childcare following changes in the relative take-home pay of mothers and fathers. Exploiting variation from Swedish tax reforms, we estimate the elasticity of substitution in parental childcare for native and immigrant couples from a variety of countries characterized by varying gender norms. Couples originating from countries with relatively conservative norms are more likely to reallocate childcare to mothers following a reduction in the father’s tax rate and less likely to reallocate childcare to fathers following a reduction in the mother’s tax rate, thereby reinforcing a traditional allocation of childcare across parents.
Source: Journal of Labor Economics
DOI: 10.1086/732773
Authors: Andrea Ichino, Martin Olsson, Barbara Petrongolo, Peter Skogman Thoursie
Institutions: Center for Economic and Policy Research, University of Bologna, Institute for Evaluation of Labour Market and Education Policy, Research Institute of Industrial Economics, University of Oxford, Centre for Economic Policy Research, London School of Economics and Political Science, Stockholm University
Language: English
Subfield: Gender Studies
Field: Social Sciences
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W4401610764