Taxing Childcare: Effects on Childcare Choices, Family Labor Supply, and Children
利用一项提高公共日托价格的改革，发现儿童出勤率下降8个百分点，价格弹性为-0.6，但总体劳动供给反应微弱，仅弱势群体有下降，且政策对家庭整体有溢出效应。
Previous studies report a range of estimates for the response of female labor supply and childcare attendance to childcare prices. We shed new light on these questions using a policy reform that raises the price of public day care. After the reform, children are 8 percentage points less likely to attend public day care, which implies a compensated price elasticity of −0.6. There is little labor supply response in the full sample, although there are declines for vulnerable subgroups. Spillover effects on older siblings and fertility decisions show that the policy affects the whole household, not just targeted family members.