Contents

Social Security Dependent Benefits, Net Payroll Tax, and Married Women's Labor Supply

Yang, Hee-Seung

Abstract

This paper examines how Social Security dependent benefits impact the labor supply of married women aged 25-54. Specifically, I investigate whether the decrease in the rate of return to women's work discourages them from participating in the labor force by simulating expected net payroll tax rates and dependent benefits. Dependent benefits may reduce the net return to women's work, as they usually pay the full payroll tax without receiving marginal benefits for additional earnings if they claim benefits based on their husbands' earnings records. The results show that high net payroll tax rates reduce married women's work incentives, particularly those near retirement age. © 2017 Western Economic Association International.

Issue Date
2018
Publisher
Blackwell Publishing Inc.
Citation
Contemporary Economic Policy, v.36, no.2, pp.381 - 393, 2018
DOI
10.1111/coep.12250
Journal Title
Contemporary Economic Policy
Start Page
381
End Page
393
ISSN
1074-3529
Language
English
Files in This Item:
    There are no files associated with this item.

Click the button and follow the links to connect to the full text. (KDI CL members only)

qrcode

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.