TY  - RPRT
        AU  - Gathmann, Christina
AU  - Sass, Björn
        TI  - Taxing Childcare: Effects on Family Labor Supply and Children
        PY  - 2012/Mar/
        PB  - Institute of Labor Economics (IZA)
        CY  - Bonn
        T2  - IZA Discussion Paper
        IS  - 6440
        UR  - https://www.iza.org/publications/dp6440
        AB  - Previous studies report a wide range of estimates for how female labor supply responds to childcare prices. We shed new light on this question using a reform that raised the prices of public daycare. Parents respond by reducing public daycare and increasing childcare at home. Parents also reduce informal childcare indicating that public daycare and informal childcare are complements. Female labor force participation declines and the response is strongest for single parents and low-income households. The short-run effects on cognitive and non-cognitive skills are mixed, but negative for girls. Spillover effects on older siblings suggest that the policy affects the whole household, not just targeted family members.
        KW  - childcare
KW  - labor supply
KW  - cognitive skills
KW  - family policy
KW  - Germany
        ER  -