Abstract:

One of the main tax innovations in personal income tax in recent years has been the deduction for maternity, which benefits mothers with children under the age of 3 who work outside the home. This measure aims to encourage women to enter the labour market. In this sense, we carry out an evaluation of some of the fiscal impacts derived from its introduction. To this end, we propose a theoretical model on the costs and benefits of married women’s participation in the labour market, an analysis that we complete using microsimulation techniques.

Reference:

Fuenmayor, A.; Granell, R.; Higón, F.J. (2006): La deducción para madres trabajadoras: un análisis mediante microsimulación, Boletín Económico de Información Comercial Española, 2874, pp. 9-22.