Fertility, Taxation and Family Policy*
分析了税收和儿童抚养制度如何解释不同国家女性劳动参与率与生育率之间的关系，发现个人税制及儿童保育设施支持更有利于提高两者。
Abstract Historically, there is clear evidence of an inverse relationship between female labour supply and fertility. However, the relationship across countries is now positive. Countries like Germany and Italy, with the lowest fertility, also have the lowest female participation rates. This paper analyses the extent to which this can be explained by public policy, in particular taxation and the system of child support. The results suggest that countries which have individual rather than joint taxation, and which support families through child care facilities rather than child payments, are likely to have both higher female labour supply and higher fertility.