A Structural Model of Child Care and the Labor Supply of Married Women
利用1984-85年数据估计已婚女性劳动供给与付费照护使用的结构模型，发现照护成本对劳动供给影响小，但对付费照护使用影响大，因此税收抵免等补贴对就业作用有限。
This article empirically examines married women's labor supply and\nchild care expenditures. The article uses winter 1984-85 data from\nthe Survey of Income and Program Participation to estimate a fully\nstructural econometric model of labor supply and paid care utilization.\nEstimation results indicate that the cost of paid care has small negative\neffects on labor supply but stronger negative effects on paid care utilization.\nConsequently, subsidy programs such as the Child and Dependent\nCare Tax Credit appear to have few effects on married\nmothers' employment.