Abstract

Policy and market failures can depress female participation in the labour force and current participation rates are below levels desired by women. Female participation can be boosted by a more neutral tax treatment of second earners (relative to single individuals), stronger tax incentives to share market work between spouses, childcare subsidies, and paid maternity and parental leaves. Married women indeed remain more highly taxed than men and single women, and the level of family support (through childcare subsidies and paid parental leaves) differs widely across countries. Part-time employment can also help reconcile work and family demands. However, preferences for part-time labour vary across countries.

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