Female Labor Supply and Taxes in Switzerland
Buch in deiner Nähe kaufen
Beschreibung
During the past decade understanding labor supply behavior has attracted considerable research interest. The main motivation for this is an intense interest in analyzing the labor supply responses to tax and transfer reforms.
Using different econometric and methodological approaches this thesis analyzes the labor supply responses of married women or de-facto married women in Switzerland to potential tax reforms.
Chapter 1 compares different discrete modeling strategies used in recent studies and tries to assess the value of the various model extensions made to gain flexibility. It starts with a basic structural model with a quadratic direct utility function and extends it by allowing for fixed costs of work and unobserved individual preference heterogeneity. The chapter then moves on to models with more flexible functional forms of preferences.
Based on the discrete choice models analyzed in chapter 1, chapter 2 discusses the simulated labor supply responses to an introduction of individual taxation and a joint tax system with splitting provisions. Despite the popularity of the discrete choice approach it is still not clear what approach should be taken to predict state transitions. In this chapter labor supply effects are calculated using calibrated and analytical transition probabilities.
Chapter 3 implements and discusses a recently published empirical approach to estimate a collective model in a discrete choice framework. The collective model relaxes some of the restrictions of the traditional approach of modeling labor supply. The fundamental property of the collective approach is that preferences are defined on an individualistic basis. Consequently, household expenditures and labor supply are the observable result of some intrahousehold decision process.
Chapter 4, finally, moves on to a somewhat different approach to model labor supply. The approach is still discrete. However, in contrast to chapters 1-3 the choice set consists only of the two alternatives work and no work. The chapter discusses two different types of empirical approach: a simple structural model of employment and more standard reduced form labor force participation equations. The main innovation of the structural approach is that it allows the different income components to enter the work/not work decision separately.
Autor*in
Reto Nyffeler
Themen in »Female Labor Supply and Taxes in Switzerland«
discrete choice models female labor supply microsimulation taxes