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Publication
Taxes and women in the labour force in a Southern European country: the case of Portugal
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Advisor(s)
Abstract(s)
Abstract. On looking at the female labour supply in Europe, it is immediately
noticed that there is a large variation among countries. One possible explanation
for this fact is that different countries have different tax policies, leading to
variations in incentive and costs. This has been investigated in papers such as
that of Gustafsson (1992a,b) for countries such as Germany and Sweden. The
same exercise has been performed by the present authors for a low-income,
southern European country, Portugal, which has one of the highest rates of
female participation (out of line with neighbouring countries). Female labour
supply does not seem to be very sensitive to fiscal policies, as those policies have
only a small influence on the take-home wage. This result appears to be
independent of the fact that the female labour supply shows a higher elasticity to
wages than that which has been reported for other countries. The present authors
also show that Portuguese women contribute a much larger proportion of family
earnings than do their counterparts in Sweden and Germany, and that the
Portuguese fiscal system is rather neutral. Further studies with data from
other countries are needed in order to shed more light on the issue of tax
harmonization.
Description
Keywords
Labour force Women Taxes Portugal . Faculdade de Ciências Sociais
Citation
Marques, A. C. L., & Pereira, P. T. (1999). Taxes and women in the labour force in a Southern European country: the case of Portugal. Labour, 13(4), 797-819. https://doi.org/10.1111/1467-9914.00116
Publisher
Fondazione Giacomo Brodolini