Parental Leave Benefits and Gender Inequality: Evidence from a Benefits Cap for High-Earning Mothers
利用德国税务数据和断点回归设计，研究发现降低高收入母亲的育儿假福利金额能缩小夫妻间的收入差距，且效果持续至少九年，模拟显示福利减少10%可使长期子女惩罚从63%降至46%。
Abstract I use the universe of tax returns in Germany and a regression kink design to estimate the impacts of mothers’ parental leave benefit amounts on within-couple earnings inequality. I make use of a benefits cap to estimate the causal impacts for high-earning women: a group for which earnings inequality is particularly large. A lower mother's benefit amount results in a reduced gender gap in earnings that persists beyond the benefit period for at least nine years after the birth. The longer-term impacts are driven by couples where the mother earned more than her partner pre-birth. Simulations suggest that a 10% reduction in the benefit amount could reduce long-run child penalties in sample couples from 63% to 46%.