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Bibler, Andrew J. (2026): Labor supply responses to tax credit disbursements: Evidence from the EITC schedule. In: Economic Inquiry, Jg. 64, H. 2, S. 555-573. DOI:10.1111/ecin.70040

Abstract

"The Earned Income Tax Credit (EITC) schedule and lump-sum disbursement can create significant labor supply responses. I estimate labor supply responses to tax credit disbursements using a regression kink design. Among single workers, credits increase labor supply around the time that tax credits are disbursed at the first and second kinks in the EITC schedule but reduce labor supply on the intensive margin at the third kink. There is some evidence of heterogeneous responses among married women, including an increase in labor supply near the third kink, although findings in the sample of married women appear less robust." (Author's abstract, IAB-Doku, Published by arrangement with John Wiley & Sons) ((en))

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Boďa, Martin & Michaela Tichá (2026): A method for the gender disaggregation of Okun's law. In: International economics and economic policy, Jg. 23, H. 2. DOI:10.1007/s10368-026-00714-x

Abstract

"For the case of a slowly time-varying Okun’s law, the paper proposes a method to identify male and female Okun coefficients based upon the trajectory of the economy-wide Okun coefficient. The method rests upon a disaggregation principle that requires that gender-specific Okun coefficients be in “accounting” agreement with economy-wide Okun coefficients, which is not recognized in conventional applications. Albeit equally applicable also for the difference version of Okun’s law, the method is demonstrated with the more general gap version for the Group of Seven (G7) economies over a period 1991–2022. The demonstration reveals that the conventional approach often leads to implausible trajectories of Okun coefficients and that the unemployment-output nexus for the past three decades did not have constant features. Furthermore, male unemployment need not be universally more exposed to the business cycle, but gender sensitivity may alternate over time with a little difference between males and females." (Author's abstract, IAB-Doku, © Springer-Verlag) ((en))

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Coskun, Sena & Gonul Sengul (2026): Unpacking the link between service sector and female employment: cross-country evidence. In: Economica, Jg. 93, H. 371, S. 913-929., 2026-01-09. DOI:10.1111/ecca.70042

Abstract

"This paper documents significant cross-country variation in the strength of the service sector pulling women into the market work. We find the composition of the service sector to be the crucial driver of this heterogeneity. Specifically, a larger public administration sector is associated with lower elasticity, while a higher female share within business services has a positive association. The relationship between female share within business services and elasticity also depends on the size of the food and accommodation services, reflecting a marketization channel. Service sector composition alone explains 54% of the cross-country variation, rising to 60% when controlling for labour market policies. These findings show that the sub-sectoral structure of the service sector is the critical determinant of its ability to pull women into market work." (Author's abstract, IAB-Doku, Published by arrangement with John Wiley & Sons) ((en))

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Cui, Sizhan, Zhuofei Lu & Senhu Wang (2026): Gender and Parenthood Differences in Work Time Fragmentation in the United States: The Moderating Role of Occupational Class. In: Social indicators research, Jg. 182, H. 1. DOI:10.1007/s11205-026-03815-x

Abstract

"Work time fragmentation refers to the number of distinct work episodes in a day, indicating disruptions in work schedules and the degree of workday fragmentation. With the expansion of flexible labor markets in the U.S., work time fragmentation has become more prevalent. Although gender and parenthood differences in labor market outcomes and family responsibilities are well studied, their manifestation in work time fragmentation remains underexplored. Using data from the American Time Use Survey 2003–2023 and OLS regression models, this study is the first to examine gender and parenthood differences in work time fragmentation and their variation by occupational class. Findings indicate that women experience greater fragmentation than men. For women, those with dependent children, particularly those with young children, show greater fragmentation than women without coresidential children. This pattern is most pronounced among those in higher occupational classes. For men, there is no evidence showing that there is a difference in work time fragmentation intensity by parenthood status or occupational class. The findings underscore the importance of equitable parental leave, shared caregiving responsibilities, and supportive workplace structures in addressing these dynamics and promoting equity in work-family relationships." (Author's abstract, IAB-Doku) ((en))

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Deming, Sarah M. (2026): Antecedents of Motherhood Penalties: The Work-Care Preferences of Socioeconomically Diverse Expectant Mothers. In: Journal of Family and Economic Issues, Jg. 47, H. 1, S. 74-94. DOI:10.1007/s10834-025-10071-7

Abstract

"This study contributes to the work-family literature in three ways. First, it challenges the emphasis on the economic impacts of motherhood by introducing a framework—Work-Care Preferences (WCP)—that acknowledges how women’s personal orientations to paid work and to motherhood converge to create varied preferences for how (or whether) to best combine the two. Second, documenting how women’s WCPs are influenced by socioeconomic status illuminates a previously unidentified mechanism by which motherhood penalties are unequally experienced. Lastly, by highlighting how expectant mothers’ personal conceptions of paid work influence their subsequent WCPs, it offers opportunities to design workplace and policy-level interventions to support maternal employment." (Author's abstract, IAB-Doku, © Springer-Verlag) ((en))

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Denderski, Piotr & Tim Obermeier (2026): Household taxation, nonlinear occupations, and gender gaps. (CEP discussion paper / Centre for Economic Performance 2140), London, 23 S., App.

Abstract

"An enduring source of gender inequality is that some high-paying ("nonlinear") occupations penalize balancing work and household time commitments, as emphasized by Goldin (2014). We ask how household taxation interacts with these occupational differences to shape gender gaps in hours, wages, and occupational choice, and whether these differences materially affect the impact of tax reforms. We address these questions in a structural Roy model of household labor supply with occupation-specific earnings-hours nonlinearities and progressive taxation, calibrated to US data. We find that a balanced-budget switch to separately filed progressive taxes significantly reduces the gender gaps in hours and occupational choice, while the wage gap declines more modestly. These improvements arise because the reform lowers marginal tax rates for secondary earners and raises them for primary earners. By contrast, proportional taxation yields much smaller reductions in gender gaps. In both reforms, the standard labor-supply channel accounts for roughly two-thirds of the overall taxable- income response, while the convex earnings-hours relationship amplifies these effects and explains most of the remainder. Occupational switching contributes little because those who do switch are negatively selected." (Author's abstract, IAB-Doku) ((en))

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Gibbs, Chloe, Esra Kose & Maria Rosales-Rueda (2026): More Hours, More Work: Head Start Expansions Boost Maternal Employment. (NBER working paper / National Bureau of Economic Research 34831), Cambridge, Mass, 35 S.

Abstract

"Women's employment remains highly sensitive to childcare constraints, making childcare availability a critical lever for supporting mothers' labor force attachment. We study the effects of expanded full-day programming in Head Start, using the 2016 federal funding initiative that targeted grantees with low full-day enrollment. Linking administrative program data, geo-coded center locations, and household data on employment, we estimate a difference-in-differences design by comparing mothers of young children in treated and untreated areas. The policy increased full-day enrollment by 19 percent and raised single mothers' employment (1.9%), hours (2.5%), and earnings (6.5%). Results show that extending program duration meaningfully improves maternal labor market outcomes." (Author's abstract, IAB-Doku) ((en))

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Harrington, Emma & Matthew E. Kahn (2026): Has the Rise of Work from Home Reduced the Motherhood Penalty in the Labor Market? In: National Tax Journal, Jg. 79, H. 2, S. 507-527. DOI:10.1086/740865

Abstract

"When women become mothers, many step back from the workforce. Could work from home (WFH) mitigate this motherhood penalty, particularly in traditionally family-unfriendly careers? We leverage prepandemic technological changes that increased the feasibility of WFH in some college degrees but not others. In degrees where WFH increased, motherhood gaps in employment narrowed: for every 10 percent increase in WFH, mothers’ employment rates increased by 0.78 percentage points (or 0.94 percent) relative to other women’s. These changes are driven by occupations with inflexible time demands. Panel data show that women who could WFH before childbirth are less likely to exit the workforce." (Author's abstract, IAB-Doku) ((en))

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Harrington, Emma & Matthew E. Kahn (2026): Can Remote Work Narrow Gender Gaps in Greedy Jobs? In: AEA papers and proceedings, Jg. 116, S. 218-222. DOI:10.1257/pandp.20261011

Abstract

"Women are underrepresented in highly paid "greedy jobs" (Goldin 2014). Could flexibility over where to work narrow this gender gap? Our evidence suggests yes. Using hypothetical choice data from Maestas et al. (2023a), we show that women view work from home (WFH) as more complementary with long hours than men do. The gender difference in WFH preferences is driven by people working over 40 hours per week. In these long-hour jobs, women are willing to forgo 15.9 percent of their pay for WFH, compared to 2.4 percent for men. Women also choose longer hours when they can WFH." (Author's abstract, IAB-Doku) ((en))

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Hendrick, Sara, Melissa J. Williams & Emily C. Bianchi (2026): Gender Differences in Parents’ Well-Being Reverse During Unemployment. In: Personality and social psychology bulletin, S. 1-19. DOI:10.1177/01461672261439419

Abstract

"Past research suggests that parenthood tends to predict well-being for men more than women. We propose that during involuntary unemployment, this pattern will reverse, such that parenthood will predict well-being for women more than men. Because breadwinning remains central to societal expectations of fatherhood, employment allows fathers to simultaneously fulfill parental and professional obligations. Typically, this reduces fathers’ role strain. However, we argue that unemployment may threaten both work and parent identities for fathers and therefore undermine well-being for fathers more than mothers. We find support for this hypothesis using a large, longitudinal study of unemployed individuals (Study 1) and a nationally representative sample (Study 2). Finally, a follow-up experiment (Study 3) supports our prediction that fathers are more likely than mothers to view paid employment as necessary for good parenting, which predicts their lower well-being during unemployment. This work contributes to research on parenthood, gender roles, and unemployment." (Author's abstract, IAB-Doku) ((en))

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Johnson, Katherine M. & Christina McCarthy (2026): The leave gap: actual versus optimal maternity leave in a sample of US breastfeeding women. In: Community, work & family, Jg. 29, H. 1, S. 43-50. DOI:10.1080/13668803.2024.2339318

Abstract

"Access to quality parental leave is a prominent US work-family issue and crucial for supporting maternal and child health, including breastfeeding outcomes. This is even more salient given the recently updated US public health recommendation to breastfeed for up to two-plus years. Yet little prior research on work-breastfeeding conflict, has addressed breastfeeding women's perceptions of maternity leave. How much leave do breastfeeding women want relative to what they receive? What shapes their optimal leave perceptions? Using in-depth interview data, we first examined the leave gap between optimal and actual leave duration. Most interviewees reported a leave deficit, averaging 20 weeks. We then examined perceptions of optimal leave - identifying four themes: (1) making comparisons, (2) role transition and adjustment, (3) the developing child, and (4) return-readiness. Overall, we argue that it is important to consider ideal leave and the leave gap, which may produce further strain for breastfeeding employees." (Author's abstract, IAB-Doku) ((en))

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Kamal, Fariha, Asha Sundaram & Cristina J. Tello-Trillo (2026): Family-Leave Mandates and Female Labor at U.S. Firms: Evidence from a Trade Shock. In: The Review of Economics and Statistics, Jg. 108, H. 4, S. 931-947. DOI:10.1162/rest_a_01436

Abstract

"We examine how the 1993 Family and Medical Leave Act (FMLA) impacts the gender composition at U.S. firms experiencing a negative demand shock. Combining changes in Chinese imports across industries between 2000 and 2003 and a sharp regression discontinuity to identify FMLA status, we find that an increase in import competition decreases the share of female employment, earnings, and promotions at FMLA relative to non-FMLA firms. This effect is driven by women in prime childbearing ages and without college degrees; and is pronounced at firms with all male managers. These results suggest that job-protected leave mandates may exacerbate gender inequalities in response to adverse shocks." (Author's abstract, IAB-Doku, © MIT Press Journals) ((en))

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Liu, Andrew Yizhou (2026): Paid family leave and occupational mobility. In: Applied Economics, Jg. 58, H. 34, S. 6958-6969. DOI:10.1080/00036846.2025.2526858

Abstract

"Paid family leave (PFL) programmes provide temporary financial support and workplace flexibility for mothers, potentially influencing their occupational choices after childbirth. I find that state-level PFL programs reduce downward occupational mobility among women aged 19 to 35 with children aged 0 to 3 by approximately 42%, with stronger effects among high-school educated, black, and single mothers. However, these policies have no significant impact on upward occupational mobility, indicating that PFL alone may be insufficient for reducing the gender gap in occupation." (Author's abstract, IAB-Doku) ((en))

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Maralani, Vida, Camille Portier & Berkay Özcan (2026): Early Childhood Investments and Women’s Work Outcomes across the Life Course. In: Sociological Science, Jg. 13, S. 214-241. DOI:10.15195/v13.a9

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Marchingiglio, Riccardo & Michael Poyker (2026): The Economics of Gender-Specific Minimum Wage Legislation. In: Journal of labor economics, Jg. 44, H. 3, S. 1009-1063. DOI:10.1086/733493

Abstract

"Using full count U.S. census data, we study the impact of early 20th-century state-industry-specific minimum wage laws that primarily targeted female employees. Our triple-difference estimates suggest a null impact of the minimum wage laws, potentially reflecting disemployment effects and the positive selection bias of the workers remaining in the labor force. When comparing county-industry Trends between counties straddling state borders, female employment is lower by around 3.1% in affected county-industry cells. We further investigate the implications for own-wage elasticity of labor demand as afunction of cross-industry concentration, the channels of substitution between men and women, and heterogeneity by marital status." (Author's abstract, IAB-Doku) ((en))

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Michelmore, Katherine & Natasha Pilkauskas (2026): More than just work: The effect of the Earned Income Tax Credit on job quality. In: Labour Economics, Jg. 99. DOI:10.1016/j.labeco.2026.102867

Abstract

"Using a simulated benefits approach and data from the Current Population Survey we examine how expansions to the EITC affected the job quality of unmarried mothers in the U.S. Following expansions to the EITC, we find increases in employment, wages, and fringe benefits such as employer-provided health insurance and retirement plans among unmarried mothers, all indicators of improvements in job quality. On the other hand, we also find evidence that the EITC increases overwork, or working >45 h per week, a negative indicator of job quality. Though mothers are not moved into high-quality professional jobs, they are more likely to work in manual labour and transportation occupations, which are middle-income jobs, and these mothers are also more likely to have a unionized job, which is correlated with other positive job quality measures. Overall, the findings paint a nuanced picture of how the EITC affects job quality among unmarried mothers, with many indicators of improvements in job quality, alongside a few indicators of declines in job quality." (Author's abstract, IAB-Doku, © 2026 The Authors. Published by Elsevier B.V.) ((en))

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Musick, Kelly & Wonjeong Jeong (2026): State-level gender inequality and couples’ relative earnings following parenthood over four decades. In: Social science research, Jg. 135. DOI:10.1016/j.ssresearch.2025.103302

Abstract

"We draw from gender perspectives on the division of labor and emerging research on structural sexism to empirically evaluate how systemic gender inequality shapes within-couple earnings inequality at the turning point of parenthood. Our data on pre- and post-birth earnings come from successive couple-level panels of the Current Population Survey over four decades (1982–2020, N = 87,694 couples and 175,388 couple-observations), merged to state-level indicators of gender inequality spanning the same time period that tap the devaluation of work done by women across multiple domains. Results from fixed effect models suggest that state-level gender inequality shapes couples' responses to parenthood in meaningful ways, with steeper declines in wives' relative earnings among new parents living in states that place lower value on women's work. The estimated effect of sexism is gendered, operating through wives' earnings. It persists through the early childbearing years and across decades, and it varies little by measures of couples' social advantage. Evidence that structural sexism exacerbates earnings inequality among parents is robust, with implications for mothers' economic vulnerability and well-being." (Author's abstract, IAB-Doku, © 2025 Elsevier Inc. All rights are reserved, including those for text and data mining, AI training, and similar technologies.) ((en))

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Oesch, Daniel, Oliver Lipps, Roujman Shahbazian, Erik Bihagen & Katy Morris (2026): Occupational earning potential: a new measure of social hierarchy in Europe and the US. In: European Sociological Review, Jg. 42, H. 3, S. 421-441. DOI:10.1093/esr/jcaf035

Abstract

"Social stratification is interested in unequal life chances and assumes the existence of a hierarchy of more or less advantageous occupations. Yet occupations are not easily translated into a linear hierarchical measure. Influential scales combine multiple indicators and lack intuitive interpretation. We therefore present a new scale based on occupations’ earnings potential (OEP). OEP measures the median earnings of occupations and expresses them as percentiles of the overall earnings structure: if mechanics earn the national median wage, their OEP is 50. We construct national OEP scales using annual microdata pooled over several decades for Germany, Sweden, Switzerland, the UK and the US. Consistent with the Treiman constant, these national scales are highly correlated over time and across countries, justifying the use of one common OEP scale. When applied to another European dataset, the common OEP scale explains a quarter of the variance in earnings—and works as well for men as women and as well for countries used to construct the scale as for other countries. Moreover, it is associated with the causes (education) and consequences (social mobility) that the theory expects. OEP thereby provides a simple and parsimonious indicator of economic advantage that can be meaningfully interpreted." (Author's abstract, IAB-Doku) ((en))

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Park, Seonyoung & Nicole B. Simpson (2026): Recent Trends in Labor Supply Decisions among Married Couples in the United States. In: AEA papers and proceedings, Jg. 116, S. 599-604. DOI:10.1257/pandp.20261121

Abstract

"This paper examines changes in joint labor supply among married US households during the period of trend reversal in aggregate labor supply from the late 1990s to the early 2020s. Married women, particularly those with children, exhibit the most significant increases in work hours, while their husbands experience the largest declines. Using a two-earner life-cycle model, we find that the rise in female wages relative to male wages is central to these patterns, in part by inducing fathers to reallocate time toward childcare." (Author's abstract, IAB-Doku) ((en))

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Schütz, Jana (2026): Beliefs about the gender pension gap. In: European Economic Review, Jg. 184. DOI:10.1016/j.euroecorev.2025.105244

Abstract

"I conduct an online survey of 3000 respondents in the United States to examine individuals’ beliefs about the gender pension gap. By including an information provision experiment in which treated respondents are informed about the size of the gender pension gap, I examine whether receiving this information causally affects respondents’ perceptions of the fairness and drivers of the gender pension gap and their support for policies aimed at reducing it. I find that most respondents underestimate the gender pension gap and that treated respondents are less likely to perceive the gender pension gap as fair. In addition, treated respondents perceive the unequal distribution of care work and gender differences in wages as more important drivers of the gap, and their demand for remedial policies such as targeted financial education increases significantly. This increase in policy demand is driven by male respondents and Republicans." (Author's abstract, IAB-Doku, © 2026 The Author. Published by Elsevier B.V.) ((en))