Child care, parental labor supply and tax revenue
利用挪威2002年儿童保育改革带来的地区差异，研究儿童保育对父母劳动供给和税收收入的影响，发现保育促进母亲全职就业但新增税收有限，对父亲无影响。
We study the impact of child care for toddlers on the labor supply of mothers and fathers in Norway. For identification, we exploit the staggered expansion across municipalities following a large child care reform from 2002. Our IV-estimates indicate that child care causes an increase in the labor supply of cohabiting mothers who move towards full time employment. Despite this, average taxes paid on the extra income is low, lending little support to the argument that parts of the cost of child care is offset by increased taxes. Meanwhile, we find no impact for fathers.