TY - RPRT AU - Bosch, Nicole AU - Klaauw, Bas van der TI - Analyzing Female Labor Supply: Evidence from a Dutch Tax Reform PY - 2009/Jun/ PB - Institute of Labor Economics (IZA) CY - Bonn T2 - IZA Discussion Paper IS - 4238 UR - https://www.iza.org/publications/dp4238 AB - Among OECD countries, the Netherlands has average female labor force participation, but by far the highest rate of part-time work. This paper investigates the extent to which married women respond to financial incentives. We exploit the exogenous variation caused by a substantial Dutch tax reform in 2001. Our main conclusion is that the positive significant effect of tax reform on labor force participation dominates the negative insignificant effect on working hours. Our preferred explanation is that women respond more to changes in tax allowances than to changes in marginal tax rates. KW - uncompensated wage elasticity KW - labor force participation KW - working hours KW - endogeneity ER -