Search Results

Author: Waldman, Donald M.
Resulting in 4 citations.
1. Argys, Laura M.
Peters, H. Elizabeth
Waldman, Donald M.
Can the Family Support Act Put Some Life Back Into Deadbeat Dads?
Journal of Human Resources 36,2 (Spring 2001): 226-252.
Also: http://www.jstor.org/stable/3069658
Cohort(s): NLSY79
Publisher: University of Wisconsin Press
Keyword(s): Child Support; Children; Divorce; Fathers, Absence; Parents, Single

Federal legislation mandates the use of child-support guidelines to improve adequacy and horizontal equity of child-support awards. Using state guideline formulas, and a sample of women drawn from the NLSY we compare the effects of guidelines on children born out of wedlock versus children whose parents divorced or separated. Our analyses indicate that guidelines increase the probability of child-support awards for children born out of wedlock. Guidelines also reduce variation in awards by eliminating outliers, not by equalizing awards across the entire distribution. Awards for high-income divorced or separated fathers fall substantially below the guideline amount.
Bibliography Citation
Argys, Laura M., H. Elizabeth Peters and Donald M. Waldman. "Can the Family Support Act Put Some Life Back Into Deadbeat Dads?" Journal of Human Resources 36,2 (Spring 2001): 226-252.
2. Averett, Susan L.
Peters, H. Elizabeth
Waldman, Donald M.
Tax Credits, Labor Supply and Child Care
Report No 92-9. Chicago IL: Population Research Center, NORC-University of Chicago, November 1992
Cohort(s): NLSY79
Publisher: National Opinion Research Center - NORC
Keyword(s): Child Care; Children; Labor Force Participation; Maternal Employment; Taxes; Women

This paper is a theoretical and empirical exploration of the effects of the child care tax credit in the U.S. income tax system on female labor supply and choice of child care arrangements. The tax credit provides a subsidy to working families towards the purchase of child care. This subsidy creates a nonlinear budget set similar to that created by a progressive income tax. Data from the 1986 interview of the youth cohort of the NLS are utilized to estimate the labor supply function of women with young children. Our estimates control for the type of child care arrangements made, explicitly allowing women to use market care or informal care. Our empirical work demonstrates that married women's labor supply is elastic with respect to the wage net of child care costs and the child care tax credit. Furthermore, we find that increasing the value (percent of expenditures subsidized) of the child care tax credit will increase hours supplied to the labor market by married women with children under age six.
Bibliography Citation
Averett, Susan L., H. Elizabeth Peters and Donald M. Waldman. Tax Credits, Labor Supply and Child Care. Report No 92-9. Chicago IL: Population Research Center, NORC-University of Chicago, November 1992.
3. Averett, Susan L.
Peters, H. Elizabeth
Waldman, Donald M.
Tax Credits, Labor Supply and Child Care: Theory and Measurement
Presented: Denver, CO, Population Association of America Meetings, April 1992
Cohort(s): NLSY79
Publisher: Population Association of America
Keyword(s): Behavior; Child Care; Children; Labor Force Participation; Labor Supply; Taxes; Women

Permission to reprint the abstract has not been received from the publisher.

While the increase in labor supply of mothers with young children since World War II is a well known phenomena, little is understood about the role child care costs play in this increase. This paper is a theoretical and empirical exploration of the effects of the child care tax credit inherent in the U.S. income tax system on female labor supply and choice of child care arrangements. This tax credit provides a subsidy to working families towards both the quantity and quality of child care purchased. This subsidy creates a nonlinear budget set similar to that of a progressive income tax. Data from the NLSY are utilized to estimate the labor supply function of women with young children. The estimates control for the type of child care arrangements made, explicitly allowing women to use market care and informal care. These results give an estimate of the behavioral impacts of subsidizing child care and should be of interest to policy makers.
Bibliography Citation
Averett, Susan L., H. Elizabeth Peters and Donald M. Waldman. "Tax Credits, Labor Supply and Child Care: Theory and Measurement." Presented: Denver, CO, Population Association of America Meetings, April 1992.
4. Averett, Susan L.
Peters, H. Elizabeth
Waldman, Donald M.
Tax Credits, Labor Supply, and Child Care
The Review of Economics and Statistics 79,1 (February 1997): 125-135.
Also: http://www.jstor.org/stable/2951439
Cohort(s): NLSY79
Publisher: Harvard University Press
Keyword(s): Child Care; Labor Supply; Marital Status; Modeling; Taxes; Women

Permission to reprint the abstract has not been received from the publisher.

We explore the impact of the child care tax credit in the U.S. income tax system on the labor supply decisions of married women with young children by incorporating the cost of child care into a structural labor supply model. Using data from the 1986 NLSY, we find that government subsidies to child care increase labor supply substantially. Our policy simulations show that an increase in the value of the child care tax credit (i.e., percent of expenditures subsidized) would have a much larger effect on labor supply than an increase in the annual expenditure limits of the subsidy or making the subsidy refundable. (Copyright 1997 by the President and Fellows of Harvard College and the Massachusetts Institute of Technology.)
Bibliography Citation
Averett, Susan L., H. Elizabeth Peters and Donald M. Waldman. "Tax Credits, Labor Supply, and Child Care." The Review of Economics and Statistics 79,1 (February 1997): 125-135.