Table 4 Estimation results ( % )
Total | Unmarried women | Unmarried men | Married women | Married men | Married women | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Inelastic husband’s labor supply | ||||||||||||||
Taxation | Women | Men | With | Without | With | Without | With | Without | ||||||
System | children | children | children | children | children | children | ||||||||
Average Tax Rate of Households | ||||||||||||||
Benchmark Model | 24.13 | 22.05 | 24.52 | 23.46 | 28.03 | 20.24 | 27.38 | |||||||
Second Earner Tax Rate | ||||||||||||||
Benchmark Model | 25.26 | 29.47 | 22.05 | 24.52 | 26.75 | 27.21 | 35.33 | 31.57 | 21.18 | 25.97 | ||||
Participation Rate | ||||||||||||||
Data | 64.18 | 81.72 | 80.94 | 81.71 | 58.06 | 60.97 | 81.97 | 81.00 | 58.06 | 60.97 | ||||
Benchmark Model | 64.42 | 82.09 | 81.98 | 82.35 | 58.10 | 61.16 | 82.02 | 81.25 | 58.11 | 61.18 | ||||
Employment Rate: Part-time | ||||||||||||||
Data | 14.62 | 3.33 | 11.45 | 4.52 | 16.99 | 11.28 | 1.98 | 2.70 | 16.99 | 11.28 | ||||
Benchmark Model | 14.62 | 3.33 | 11.45 | 4.52 | 16.99 | 11.28 | 1.98 | 2.70 | 16.99 | 11.28 | ||||
Employment Rate: Full-time | ||||||||||||||
Data | 43.71 | 72.84 | 59.40 | 68.35 | 36.62 | 45.12 | 77.95 | 75.30 | 36.62 | 45.12 | ||||
Benchmark Model | 43.71 | 72.84 | 59.40 | 68.35 | 36.62 | 45.12 | 77.95 | 75.30 | 36.62 | 45.12 | ||||