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Do property taxes a ect fertility? Quasi-experimental evidence from Portugal

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Detalhes bibliográficos
Resumo:This paper uses a property tax decrease to obtain causal estimates of the impact of taxes on household fertility decisions. We combine administrative data on all births occurred in Portugal between 2004 and 2011 with scal, demographic and political data on 278 municipalities in mainland Portugal. Through a Di erencein- Di erences strategy, we found that muncipalities that were forced to decrease property tax faced an increase in fertility comparing to their counterfactual. Additionally, we show that these e ects are larger in households in which the mother is either portuguese, less educated or unemployed. The result is driven by second and higher order births.
Autores principais:Marques, Ana Rita Leite
Assunto:Fertility Property tax Income
Ano:2019
País:Portugal
Tipo de documento:dissertação de mestrado
Tipo de acesso:acesso aberto
Instituição associada:Universidade Nova de Lisboa
Idioma:inglês
Origem:Repositório Institucional da UNL
Descrição
Resumo:This paper uses a property tax decrease to obtain causal estimates of the impact of taxes on household fertility decisions. We combine administrative data on all births occurred in Portugal between 2004 and 2011 with scal, demographic and political data on 278 municipalities in mainland Portugal. Through a Di erencein- Di erences strategy, we found that muncipalities that were forced to decrease property tax faced an increase in fertility comparing to their counterfactual. Additionally, we show that these e ects are larger in households in which the mother is either portuguese, less educated or unemployed. The result is driven by second and higher order births.