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.
File in questo prodotto:
| File | Dimensione | Formato | |
|---|---|---|---|
|
versione_accetata_per_iris.pdf
Open Access dal 04/04/2019
Descrizione: Articolo accettato
Tipologia:
Documento in Post-print
Licenza:
Accesso ristretto
Dimensione
440.31 kB
Formato
Adobe PDF
|
440.31 kB | Adobe PDF | Visualizza/Apri |
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
