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  • Using micro data from 17 OECD countries, this paper documents that cross-country difference in aggregate market hours is mainly due to market hours of women, especially low-skilled women. Based on a multi-sector model with both gender and skill dimensions, the paper shows that taxes and social subsidies on family care can account for a substantial fraction of the observed cross-country differences in market hours by gender and by skill. The model predictions are also largely consistent with cross-country patterns in home hours, leisure, sectoral hours, and gender wage gaps. Both substitution margins across work and leisure and across market and home are important. Taxes operate through both margins while social subsidies operate mainly through the second margin. The first margin affects all population groups while the second margin affects mostly women. (xsd:string)
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  • Taxes and Market Hours-the Role of Gender and Skill (xsd:string)
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