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Taxes, childcare and gender identity norms

Andrea Ichino, Martin Olsson, Barbara Petrongolo and Peter Skogman Thoursie


We investigate the role of gender norms in shaping parental childcare following changes in the relative take-home pay of mothers and fathers. Exploiting variation from Swedish tax reforms, we estimate the elasticity of substitution in parental child-care for native and immigrant couples from a variety of countries characterized by varying gender norms. Couples originating from countries with relatively conservative norms are more likely to reallocate childcare to mothers following a reduction in the father?s tax rate and less likely to reallocate childcare to fathers following a reduction in the mother?s tax rate, thereby reinforcing a traditional allocation of childcare across parents.


1 July 2024


Journal of Labor Economics 2024


DOI: 10.1086/732773

https://www.journals.uchicago.edu/doi/abs/10.1086/732773

This Journal article is published under the centre's Labour programme.