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Klára Kalíšková Publishes in Labour Economics

August 14, 2014

CERGE-EI PhD student and Junior Researcher, Klára Kalíšková, recently had her article entitled "Labor supply consequences of family taxation: Evidence from the Czech Republic" accepted for publication in Labour Economics, one of the top three journals in the field of labor economics.

While joint taxation is fairly widespread across European countries, evidence of its labor supply effects is scarce due to a lack of recent policy changes. The study makes use of the introduction of joint taxation in the Czech Republic in 2005 to estimate its effect on the labor supply of married couples. Results based on difference-in-differences and on triple differences with several alternative control groups suggest that the introduction of joint taxation led to a decline of about 3 percentage points in the employment rate of married women with children. Participation declines are twice as large when the tax work disincentives are highest—among women with tertiary-educated husbands. The introduction of joint taxation did not affect the employment probability of married men with children.

Read the article abstract.