Taxes, Childcare and Gender Identity Norms
利用瑞典税制改革数据，研究性别规范如何影响父母在儿童照护上的时间分配，发现来自保守规范国家的夫妇更倾向于在父亲减税后增加母亲照护时间，强化传统分工。
We investigate the role of gender norms in shaping parental childcare followingchanges in the relative take-home pay of mothers and fathers. Exploiting variationfrom Swedish tax reforms, we estimate the elasticity of substitution in parental child-care for native and immigrant couples from a variety of countries characterized byvarying gender norms. Couples originating from countries with relatively conservativenorms are more likely to reallocate childcare to mothers following a reduction in thefather’s tax rate and less likely to reallocate childcare to fathers following a reductionin the mother’s tax rate, thereby reinforcing a traditional allocation of childcare acrossparents