Efectos de la reforma del IRPF sobre la oferta laboral de las mujeres

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Title:	Efectos de la reforma del IRPF sobre la oferta laboral de las mujeres; La reforma del IRPF y la oferta laboral de las mujeres casadas
Author:	Garcia, Jaume; Suárez, María J.
Other authors:	Universitat Pompeu Fabra. Departament d'Economia i Empresa
Abstract:	The aim of this paper is to simulate the effects of the Spanish 1999 taxreform on the married women s labour behaviour and welfare in a partialequilibrium context. We estimate by maximum likelihood two models of laboursupply which take into account of the characteristics of the budgetconstraint. The simulation exercises suggest that the new tax can havesignificant effects on female s labour supply decisions and seems toincrease the individual s welfare.
Subject(s):	-labour supply -direct taxation -simulation -Labour, Public, Development and Health Economics
Rights:	L'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commons http://creativecommons.org/licenses/by-nc-nd/3.0/es/
Document type:	Working Paper
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