Data and code for Bastian (2019) “The Rise of Working Mothers and the 1975 Earned Income Tax Credit"

Data and code for Bastian (2019).Abstract:The rise of working mothers radically changed the U.S. economy and the role of women in society. In one of the first studies of the 1975 introduction of the Earned Income Tax Credit, I find that this program increased maternal employment by 6 percent, representing one million mothers and an elasticity of 0.58. The EITC may help explain why the U.S. has long had such a high fraction of working mothers despite few childcare subsidies or parental-leave policies. I also find suggestive evidence that this influx of working mothers affected social attitudes and led to higher approval of working women.<br><br>

Bastian（2019）研究配套的数据与代码。摘要：职场母亲群体的崛起从根本上重塑了美国经济格局与女性的社会角色。作为1975年劳动所得税抵免（Earned Income Tax Credit, EITC）政策出台后的首批相关研究之一，本研究发现该政策使职场母亲的就业率提升了6%，惠及约100万名母亲，对应劳动供给弹性为0.58。尽管美国的育儿补贴与育儿休假政策相对匮乏，但劳动所得税抵免或许可以解释为何该国职场母亲占比长期处于较高水平。本研究还发现了初步佐证性证据表明，职场母亲群体规模的扩张对社会态度产生了影响，推动公众对职场女性的认可度进一步提升。