西班牙积极的福利国家政策与劳动力供给

IF 0.7 4区经济学 Q3 ECONOMICS

Hacienda Publica Espanola-Review of Public Economics Pub Date : 2017-09-01 DOI:10.7866/hpe-rpe.17.3.1

Xisco Oliver, Amedeo Spadaro

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引用次数: 2

摘要

本文展示了旨在鼓励西班牙母亲加入劳动力市场（或不放弃劳动力市场）的税收改革的效果。模拟改革用更慷慨的方案取代了目前的在职福利（每月100欧元）。该分析是使用西班牙税收优惠制度的行为微观模拟模型进行的。结果表明，在职福利提高了低收入家庭（弹性较高的家庭）的女性劳动参与率和劳动力供应。社会福利确实有所改善，但我们不应忽视对税收的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Active Welfare State Policies and Labour Supply in Spain

This paper shows the effect of tax reforms aimed at encouraging Spanish mothers to join the labour market (or not to abandon it). The simulated reforms replace the current in-work benefit (of €100 a month) with more generous scenarios. The analysis is conducted using a behavioural microsimulation model of the Spanish tax-benefit system. The results show that in-work benefits boost the female labour participation rate and labour supply of low-income households (those with higher elasticities). Indeed there is an improvement in social welfare, but we should not overlook the impact on tax revenue.

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来源期刊

Hacienda Publica Espanola-Review of Public Economics Economics, Econometrics and Finance-Finance

CiteScore

0.90

自引率

14.30%

发文量

期刊介绍： Hacienda Pública Española/Review of Public Economics welcomes submissions on all areas of public economics. We seek to publish original and innovative research, applied and theoretical, related to the economic analysis of Government intervention. For example, but not exclusively: Taxation, Redistribution, Health, Education, Pensions, Governance, Fiscal Policy and Fiscal Federalism. In addition to regular submissions, the journal welcomes submissions of: -Survey Reviews, containing surveys of the literature regarding issues of interest in the Public Economics field; -Policy oriented reviews, showing the current contributions of Public Economics in relation to relevant contemporary issues affecting public decision-makers in the real world (Policy Watch); -Comments of previously published articles. Contributions to this section should be limited to a maximum of 2 000 words (12 pages). If deemed adequate, the authors of the commented article will be given the opportunity to react in a Reply. Both Comment and Reply will be published together. Articles for the Survey Reviews and Policy Watch section are subject to the same double blind reviwing procedure. The adequacy of Comments submitted for publication will be evaluated by the Executive Editors.