This paper examines the effects of labor income taxation on parental time allocation in an OLG model in which child care arrangements, that is the combination of parental and non-parental time, matter for human capital accumulation. We show that the sign of the impact of labor income taxation on parental time with children and on growth critically depends on the assumption on the altruistic motives behind the choice of devoting time to children.

Taxation and parental time allocation under different assumptions on altruism

SOMMACAL, Alessandro
2018-01-01

Abstract

This paper examines the effects of labor income taxation on parental time allocation in an OLG model in which child care arrangements, that is the combination of parental and non-parental time, matter for human capital accumulation. We show that the sign of the impact of labor income taxation on parental time with children and on growth critically depends on the assumption on the altruistic motives behind the choice of devoting time to children.
Early childhood environment
Child care
Labor supply
Paternalism
Full altruism
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11562/963020
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