Taxes, Childcare, and Gender Identity Norms

• 成果类型: Article
• 署名作者: Ichino, Andrea; Olsson, Martin; Petrongolo, Barbara; Skogman Thoursie, Peter
• 署名单位: University of Bologna; European University Institute; Centre for Economic Policy Research - UK; Research Institute of Industrial Economics (IFN); University of Oxford; University of London; London School Economics & Political Science; Centre for Economic Policy Research - UK; Stockholm University
• 刊物名称: JOURNAL OF LABOR ECONOMICS
• ISSN/ISSBN: 0734-306X
• DOI: 10.1086/732773
• 发表日期: 2026
• 关键词: social norms; LABOR; income; LEAVE; women; countries; taxation; HOME; gap

摘要

We investigate the role of gender norms in shaping parental childcare following changes in the relative take-home pay of mothers and fathers. Exploiting variation from Swedish tax reforms, we estimate the elasticity of substitution in parental childcare for native and immigrant couples from a variety of countries characterized by varying gender norms. Couples originating from countries with relatively conservative norms are more likely to reallocate childcare to mothers following a reduction in the father's tax rate and less likely to reallocate childcare to fathers following a reduction in the mother's tax rate, thereby reinforcing a traditional allocation of childcare across parents.