Income Effects on Maternal Labor Supply: Evidence from Child-Related Tax Benefits

Philippe Wingender and Sara LaLumina

National Tax Journal, 2017, vol. 70, issue 1, 11-52

Abstract: A mother giving birth in December can claim child-related tax benefits when she files her tax return a few months later. Mothers of January-born children must wait more than a year before receiving child-related tax benefits. Thus, families with December births have higher after-tax income in the first year of a child’s life than otherwise similar families with January births. This paper estimates the corresponding income effect on maternal labor supply. December mothers have a lower probability of working, particularly in the third month after a child’s birth, and we find some evidence that child-related tax benefits reduce maternal earnings.

Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:70:y:2017:i:1:p:11-52

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