The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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This paper examines the impact of tax and benefit systems on the incentives for second earners to enter formal employment. The paper highlights how various tax design features create greater participation disincentives for second earners than for primary earners or single individuals. As second earners in OECD countries are more often women, these...
