Table A4 The impact of gift on labour... | Emerald Publishing

Table A4

The impact of gift on labour force participation: whole sample, accounting for tax wedge indicators

	Family donor									Non-family donor
	Gift receipt			Gift amount			Gift amount/income ratio			Gift receipt			Gift amount			Gift amount/income ratio
Tax wedge indicator	Coeff.	R.s.e.	P-v	Coeff.	R.s.e.	P-v	Coeff.	R.s.e.	P-v	Coeff.	R.s.e.	P-v	Coeff.	R.s.e.	P-v	Coeff.	R.s.e.	P-v
Average tax wedge (2008–2013)	−0.024	0.030	0.412	−0.008	0.009	0.413	−0.021	0.026	0.415	−0.070	0.061	0.253	−0.019	0.017	0.257	−0.060	0.053	0.255
Tax wedge in 2013	−0.025	0.030	0.396	−0.008	0.009	0.397	−0.022	0.026	0.400	−0.070	0.061	0.248	−0.020	0.017	0.252	−0.061	0.053	0.251
Tax wedge variation (2008–2013)	−0.025	0.030	0.404	−0.008	0.009	0.405	−0.021	0.026	0.408	−0.068	0.061	0.261	−0.019	0.017	0.265	−0.059	0.053	0.263

	Family donor									Non-family donor
	Gift receipt			Gift amount			Gift amount/income ratio			Gift receipt			Gift amount			Gift amount/income ratio
Tax wedge indicator	Coeff.	R.s.e.	P-v	Coeff.	R.s.e.	P-v	Coeff.	R.s.e.	P-v	Coeff.	R.s.e.	P-v	Coeff.	R.s.e.	P-v	Coeff.	R.s.e.	P-v
Average tax wedge (2008–2013)	−0.024	0.030	0.412	−0.008	0.009	0.413	−0.021	0.026	0.415	−0.070	0.061	0.253	−0.019	0.017	0.257	−0.060	0.053	0.255
Tax wedge in 2013	−0.025	0.030	0.396	−0.008	0.009	0.397	−0.022	0.026	0.400	−0.070	0.061	0.248	−0.020	0.017	0.252	−0.061	0.053	0.251
Tax wedge variation (2008–2013)	−0.025	0.030	0.404	−0.008	0.009	0.405	−0.021	0.026	0.408	−0.068	0.061	0.261	−0.019	0.017	0.265	−0.059	0.053	0.263

Note(s): Control variables are accounted for. Standard errors robust to heteroskedasticity and clustering at household level

Source(s): Own elaborations based on HFCS data