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

Abstract

The aim of this paper is to simulate the effects of the Spanish 1999 tax reform on the married women s labour behaviour and welfare in a partial equilibrium context. We estimate by maximum likelihood two models of labour supply which take into account of the characteristics of the budget constraint. The simulation exercises suggest that the new tax can have significant effects on female s labour supply decisions and seems to increase the individual s welfare.