The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women

Thomas, Alastair; O’Reilly, Pierce

doi:10.1787/d950acfc-en

Cited by 8 publications

(8 citation statements)

References 8 publications

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“…The services can include up to 15 sessions and are currently established in seven of Norway's 19 counties (OECD, 2015 [41]). A randomised controlled trial found that individuals receiving these services more often maintained or increased their work participation, had lower depression and anxiety, and increased health-related quality of life after 12 and 18 months, compared to a control group that received usual care (support from their general practitioner and vocational rehabilitation measures by the PES) (Reme et al, 2015 [44]). A follow-up study found that the services led to higher income, higher work participation and more months without receiving benefits 10 to 46 months after the intervention, but the effects were only significant for individuals on long-term benefits at inclusion (Øverland, Grasdal and Reme, 2018 [45]).…”

Section: Box 6 Coordination Between Employment Health and Educationmentioning

confidence: 99%

“…Source: OECD (2015 [41]), Fit Mind, Fit Job: From Evidence to Practice in Mental Health and Work, https://dx.doi.org/10.1787/9789264228283-en; Øverland et al (2018 [45]), Long-term effects on income and sickness benefits after work-focused cognitive-behavioural therapy and individual job support: a pragmatic, multicentre, randomised controlled trial, Occupational & Environmental Medicine 75 (10): 703-708, https://dx.doi.org/10.1136/oemed-2018-105137; Reme et al (2015 [44]), Work-focused cognitive-behavioural therapy and individual job support to increase work participation in common mental disorders: A randomised controlled multicentre trial, Occupational & Environmental Medicine 72 (10): 745-752, https://dx.doi.org/10.1136/oemed-2014-102700; OECD (2019 [25]), OECD Skills Strategy Flanders: Assessment and Recommendations, OECD Skills Studies, OECD Publishing, Paris. https://doi.org/10.1787/9789264309791-en; Desiere, S., B.…”

Section: Unclassifiedmentioning

confidence: 99%

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Identifying and addressing employment barriers in Belgium, Korea and Norway

Fernández¹,

Hijzen²,

Pacifico³

et al. 2020

OECD Social, Employment and Migration Working Papers

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This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. 2  DELSA/ELSA/WD/SEM(2020)14 IDENTIFYING AND ADDRESSING EMPLOYMENT BARRIERS IN BELGIUM, KOREA AND NORWAY Unclassified OECD Social, Employment and Migration Working Papers www.oecd.org/els/workingpapers OECD Working Papers should not be reported as representing the official views of the OECD or of its member countries. The opinions expressed and arguments employed are those of the author(s). Working Papers describe preliminary results or research in progress by the author(s) and are published to stimulate discussion on a broad range of issues on which the OECD works. Comments on Working Papers are welcomed, and may be sent to els.contact@oecd.org. This series is designed to make available to a wider readership selected labour market, social policy and migration studies prepared for use within the OECD. Authorship is usually collective, but principal writers are named. The papers are generally available only in their original language-English or French-with a summary in the other. This document and any map included herein are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.

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Section: Box 6 Coordination Between Employment Health and Educationmentioning

confidence: 99%

Section: Unclassifiedmentioning

confidence: 99%

Identifying and addressing employment barriers in Belgium, Korea and Norway

Fernández¹,

Hijzen²,

Pacifico³

et al. 2020

OECD Social, Employment and Migration Working Papers

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“…Tax and benefit systems that weaken second-earner work incentives have consequences for gender equity, efficiency and income inequality. Removing such disincentives can have a positive impact on employment and GDP and may reduce income inequality (Thomas and O'Reilly, 2016). Japan's tax system is based on individuals rather than families, an approach that tends to result in lower marginal tax rates on second earners.…”

Section: Reforming the Tax System To Remove Disincentives To Work For Second Earnersmentioning

confidence: 99%

“…The impact of the spousal deduction is magnified by the fact that second earners are eligible for the national pension without paying premiums if their income is below JPY 1.3 million. An OECD study (Thomas and O'Reilly, 2016) compares the incentives for a second earner to enter the labour force with those for a single person, assuming both have two children and earn 67% of the average wage. The average tax rate for the second earner (23%) in 2015 was considerably above that on a single individual (13%), reflecting the impact of the spousal deduction (Figure 24).…”

Section: Reforming the Tax System To Remove Disincentives To Work For Second Earnersmentioning

confidence: 99%

Labour market reform in Japan to cope with a shrinking and ageing population

Jones¹,

Seitani²

2019

OECD Economics Department Working Papers

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This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.  ECO/WKP(2019)37 LABOUR MARKET REFORM IN JAPAN TO COPE WITH A SHRINKING AND AGEING POPULATION UnclassifiedOECD Working Papers should not be reported as representing the official views of the OECD or of its member countries. The opinions expressed and arguments employed are those of the author(s).Working Papers describe preliminary results or research in progress by the author(s) and are published to stimulate discussion on a broad range of issues on which the OECD works.Comments on Working Papers are welcomed, and may be sent to the Economics Department, OECD,

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“…S'il existe un écart de revenu entre les conjoints, alors le conjoint au revenu le plus faible supporte un taux d'imposition plus élevé que s'il déclarait son revenu séparément et le conjoint ayant le revenu le plus élevé bénéficie d'un taux marginal plus faible que s'il était célibataire 23 . Le quotient conjugal crée des désin citations au travail pour le conjoint dont le revenu est le plus faible, le plus souvent la femme toujours à l'avantage des hommes, rappelons que la part des femmes parmi les bénéficiaires d'une allocation de congé parental à taux plein est de 94.8 % en 2017 (CAF, 2019) : en présence d'enfants, le choix de l'arrêt ou de la réduction dEn s'appuyant sur des comparaisons interna tionales, des travaux montrent que l'imposition séparée est plus favorable à l'activité des femmes que l'imposition jointe(Jaumotte, 2003 ;Thomas & O'Reilly, 2016) Crossley & Jeon (2007). ont évalué l'impact au Canada du passage de l'imposition jointe à l'imposition séparée pour les couples mariés.…”

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Taxation of Couples and Marital Status – Simulation of Three Reforms of the Marital Quotient in France

Allègre¹,

Périvier²,

Pucci³

2021

Ecostat

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En France, les couples mariés ou pacsés doivent déclarer conjointement leurs ressources et se voient attribuer deux parts fiscales. Ce dispositif fiscal, appelé quotient conjugal, représente une masse financière d'environ 10 milliards d'euros. À l'aide du modèle de micro simulation Ines, nous simulons trois réformes de ce dispositif : une individualisation de l'impôt, la réduction à 1.5 part du quotient conjugal en ouvrant la possibilité pour les couples mariés/ pacsés d'opter pour une imposition individuelle, et enfin le plafonnement du quotient conjugal au même niveau que le quotient familial. L'individualisation conduit au gain fiscal le plus élevé, environ 7 milliards d'euros, contre 3.8 milliards pour le quotient conjugal à 1.5 part et 3 milliards pour le plafonnement du quotient conjugal. Dans ces trois réformes, respectivement 46 %, 45 % et 7 % des couples sont perdants. Les pertes médianes correspondent respectivement à 1.5 %, 1.3 % et 2.6 % du revenu disponible des ménages concernés. Enfin, respectivement 60 %, 64 % et 83 % des perdants se situent dans les trois derniers déciles de niveau de vie.

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The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women

Cited by 8 publications

References 8 publications

Identifying and addressing employment barriers in Belgium, Korea and Norway

Identifying and addressing employment barriers in Belgium, Korea and Norway

Labour market reform in Japan to cope with a shrinking and ageing population

Taxation of Couples and Marital Status – Simulation of Three Reforms of the Marital Quotient in France

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