... on child care from his or her Adjusted Gross Income, reducing taxable income to $32,150 and the tax liability to $5,623. In this case, the married couple would pay 7 per cent more taxes. Table AL Tax Calculations © MCB UP Limited 1991 Gender Income tax Tax allowances USA Women Taxation ...

... effects on secondary earnings without introducing the positive effects seen in Sweden. Tax incentives are not the only determinant of women′s participation in the labour market. © MCB UP Limited 1991 Germany Labour market Sweden Tax allowances Taxation The Netherlands Women Journal...