The 2001 tax reform and female employment; an analysis using the Labour Force Surveys
An analysis of the Labour Force Surveys for the years 1992-2003 shows that the reform may indeed have increased the growth of the employment rate of married women. For different groups of married women the growth rate of employment after 2001 was larger than for comparable groups of single women. Although the results are not statistically significant, they are clearly in line with results expected on the basis of ex ante evaluations.
Moreover, the employment gap between married and single women is closing with a considerable speed. This is clearly a positive sign for one of the goals of the tax reform, i.e. the emancipation of non-working partners on the labour market.
This publication is in Dutch.