Taxes and Time Use: Fiscal Policy in a Household Production Model
利用OECD国家的时间利用数据，研究税收和公共支出（如日托和养老护理补贴）如何影响市场工作和家务劳动的时间分配，发现补贴对解释斯堪的纳维亚国家的高市场工作低家务劳动模式至关重要。
Time use data on work and leisure is presented for a broad group of OECD countries. The home production model explicitly accounts for taxes and public expenditures on day care and elder care, substitutes for work households perform at home. Taxes are important for matching time use patterns in Canada, the UK, and continental Europe, but cannot explain the high levels of market work and low levels of home work observed in Scandinavia. Subsidies of services like day care that substitute for home work are shown to be quantitatively important for bringing both market and home work predictions in line with the data.