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Bericht / Forschungsbericht / Abhandlung zugänglich unter
URL: https://epub.sub.uni-hamburg.de/epub/volltexte/2012/15188/
Do child tax allowances and social benefits affect the decision to have children? : an empirical study in Spain
Vallés Giménez, Jaime ;
Zárate Marco, Anabel
| Originalveröffentlichung: |
| (2002) http://www.fedea.es/pub/eee/eee149.pdf |
| pdf-Format:
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| SWD-Schlagwörter: |
| Spanien , Kinderfreibetrag , Sozialleistungen , Kinderwunsch , Entscheidungsfindung , Geschichte 1979-1999 |
| BK - Klassifikation: |
| 83.52 , 71.21 |
| Sondersammelgebiete: |
| 7.34 Spanien, Portugal |
| DDC-Sachgruppe: |
| Wirtschaft |
| Dokumentart: |
| Bericht / Forschungsbericht / Abhandlung |
| Schriftenreihe: |
| Estudios sobre la Economía Española |
| Bandnummer: |
| 149 |
| Sprache: |
| Englisch |
| Erstellungsjahr: |
| 2002 |
| Publikationsdatum: |
| 06.12.2012 |
| Kurzfassung auf Englisch: |
| This paper presents an aggregate estimation based on time series data for Spain (1979- 1999) of the effects of dependent child tax allowances and social benefits (i.e. income tax allowances for children and social security benefits for each dependent child, one-off birth payments and paid maternity leave) on the decision to have children. This is the first study of its kind to have been carried out in Spain. The majority of these child tax allowances and social benefits are relevant in explaining fertility. Other key factors affecting the decision to have children are the value of women’s time and the rate of unemployment. Housing costs and a measure of changes in married couples’
disposable income resulting from amendments to personal income tax regulations also appear to have significant effects on the estimation. |
