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Taxation and parental time allocation under different assumptions on altruism

Alessandra Casarico () and Alessandro Sommacal ()

International Tax and Public Finance, 2018, vol. 25, issue 1, 140-165

Abstract: Abstract This paper examines the effects of labor income taxation on parental time allocation in an OLG model in which child care arrangements, that is the combination of parental and non-parental time, matter for human capital accumulation. We show that the sign of the impact of labor income taxation on parental time with children and on growth critically depends on the assumption on the altruistic motives behind the choice of devoting time to children.

Keywords: Early childhood environment; Child care; Labor supply; Paternalism; Full altruism (search for similar items in EconPapers)
JEL-codes: J13 J22 J24 (search for similar items in EconPapers)
Date: 2018
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Working Paper: Taxation and Parental Time Allocation under Different Assumptions on Altruism (2014) Downloads
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