Search Results

Title: The Effect of the Marriage Penalty on Female Labor Supply
Resulting in 1 citation.
1. Kinder, Deenie
The Effect of the Marriage Penalty on Female Labor Supply
Ph.D. Dissertation, University of California - Santa Barbara, 1987
Cohort(s): Mature Women
Publisher: UMI - University Microfilms, Bell and Howell Information and Learning
Keyword(s): Income; Labor Supply; Legislation; Marital Status; Marriage; Wage Penalty/Career Penalty; Wages, Women; Women

Utilizing data from the NLS of Mature Women, this paper studies the effect of one aspect of the 1969 tax law change on female labor supply. The 1969 act reduced the tax rate schedule for single taxpayers, and as a result introduced a positive marriage penalty. The introduction of the marriage penalty widened the marginal tax rate differential between single and married women. As a result, the labor supply differential between married and single women increased. The increased labor supply differential was greater for women from high-income families, and for women who earned incomes close to their husbands' incomes. In addition, the tax law change had implications for the labor supply adjustments women make when they change marital status. Generally, women reduce their labor supplies when they marry, and increase their labor supplies when they divorce. The 1969 act served to magnify these labor supply adjustments: the decrease in labor supply when a woman married became greater after the tax change, as did the increase in labor supply when a woman divorced.
Bibliography Citation
Kinder, Deenie. The Effect of the Marriage Penalty on Female Labor Supply. Ph.D. Dissertation, University of California - Santa Barbara, 1987.