Zitatform

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))

Zitatform

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))

Zitatform

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))

Zitatform

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))

Zitatform

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))

Zitatform

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))

Zitatform

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

Zitatform

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))

Zitatform

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))

Zitatform

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))

Zitatform

Shattuck, Rachel M. (2026): Cross-cohort employment differences among U.S. mothers of young children: The role of nonparental childcare. In: Social science research, Jg. 133. DOI:10.1016/j.ssresearch.2025.103261

Abstract

"Following increased mothers' employment since the later 20th century, the majority of U.S. mothers now experience employment with children under age three. Most use nonparental childcare (NPC) while employed. NPC can include care provided in childcare centers and preschools, as well as by nannies, babysitters and relatives, and in family childcare homes. Changes since the 1980s to care costs and availability, labor market conditions, family structures, and public assistance policies may result in differences in the predictive relationship between NPC use and employment among late-20th vs. early-21st century mothers. I use National Longitudinal Survey of Youth (1979) (“Baby-Boomers”) and 1997 (“Millennials”) data to compare monthly likelihood of full-time employment, part-time employment, and employment exit—and how NPC use differently affects these—among mothers of children under three. A hybrid model including within-person and between-person components compares women to themselves at different points in time when they are employed either with or without NPC. NPC use increases full-time employment, and employment stability, for mothers in both cohorts. However, Millennials use NPC more than Baby-Boomers. Furthermore, NPC increases the likelihood of maintaining full-time employment, and transitioning from part-time to full-time employment, by larger magnitudes for Millennials than for Baby-Boomers. Supplementary descriptive analyses show changed care types, increased care costs, and increased nonstandard employment, all of which may contribute to this cross-cohort difference. Results demonstrate how NPC plays a key role in supporting employment within individual women's life courses, and how these effects may differ across different social and historical settings." (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))

Zitatform

Stinebrickner, Todd, Ralph Stinebrickner & Paul Sullivan (2026): Job Tasks, Task-Specific Work Experience, and the Gender Wage Gap. In: Journal of Human Capital, Jg. 20, H. 1, S. 1-34. DOI:10.1086/738042

Abstract

"Taking advantage of unique longitudinal task data from the Berea Panel Study, we provide a new ex-amination of the gender wage gap, paying particular attention to gender differences in types of work experience. Access to longitudinal individual-level job task information, along with unique time allo-cation information, allows us to produce quantitative measures of current and past tasks. We provide the first empirical evidence on gender differences in time spent on tasks, and show that gender differ-ences in task-specific experience, in particular high-skilled information experience, are important for predicting the widening of the gender wage gap over the career." (Author's abstract, IAB-Doku) ((en))

Zitatform

Tabor, Jaclyn A., Cassie Mead, Jamie Oslawski-Lopez & Rebecca K. Grady (2026): Division of Labor Over the Life Course: Structural or Symbolic Pressures? In: Journal of Marriage and Family, Jg. 88, H. 2, S. 425-441. DOI:10.1111/jomf.70023

Abstract

"Objective: Do structural or symbolic pressures, as measured by work-family transitions, play a greater role in determining the gendered division of household labor? Background: Scholars explain gendered divisions of household labor using structural (i.e., resource allocation; time availability) and symbolic explanations (i.e., gender as a social institution; doing gender). We concurrently tested these theories through the lens of major work–family transitions, which have been shown to impact household labor in previous research. Method: We used two nationally representative, longitudinal datasets: The Panel Study of Income Dynamics (PSID) and National Survey of Families and Households (NSFH) to understand how work-family transitions impact male and female partners' household labor hours, as well as the proportion of housework performed by female partners. To do this, we used fixed effects models (PSID), lagged dependent variable models, and first difference change score models (NSFH). Results: We found that parenthood and work transitions, transitions that exert structural pressure, were associated with female partners' proportion of housework. On the other hand, the transition from cohabitation to marriage and relationship tenure, measures that are more symbolic in nature, did not significantly impact male or female partners' household labor. Conclusion: Overall, the structural pressures underlying work-family transitions appear to play a larger role in determining the division of household labor as compared to symbolic pressures." (Author's abstract, IAB-Doku) ((en))

Zitatform

Adams, Abi, Kotaro Hara, Kristy Milland & Chris Callison-Burch (2025): The Gender Wage Gap in an Online Labor Market: The Cost of Interruptions. In: The Review of Economics and Statistics, Jg. 107, H. 1, S. 55-64. DOI:10.1162/rest_a_01282

Abstract

"This paper analyzes gender differences in working patterns and wages on Amazon Mechanical Turk, a popular online labor platform. Using information on 2 million tasks, we find no gender differences in task selection nor experience. Nonetheless, women earn 20% less per hour on average. Gender differences in working patterns are a significant driver of this wage gap. Women are more likely to interrupt their working time on the platform with consequences for their task completion speed. A follow-up survey shows that the gender differences in working patterns and hourly wages are concentrated among workers with children." (Author's abstract, IAB-Doku, © MIT Press Journals) ((en))

Zitatform

Albanesi, Stefania (2025): Changing Business Cycles: The Role of Women's Employment. In: American Economic Journal. Macroeconomics, Jg. 17, H. 4, S. 345-390. DOI:10.1257/mac.20210138

Abstract

"Women's labor force participation in the United States rose rapidly until the mid-1990s when it flattened out. I examine the impact of this change in trend on aggregate business cycles with a quantitative model that incorporates gender differences. I show that the rise in women's participation played a substantial role in the Great Moderation and not allowing for gender differences leads to incorrect inference on its causes. The subsequent slowdown in women's participation played a substantial role in jobless recoveries and reduced aggregate hours and output growth in expansions, worsening aggregate economic performance in the United States." (Author's abstract, IAB-Doku) ((en))

Zitatform

Alon, Titan, Sena Coskun & Jane Olmstead‑Rumsey (2025): Gender Divergence in Sectors of Work. (IAB-Discussion Paper 11/2025), Nürnberg, 44 S. DOI:10.48720/IAB.DP.2511

Abstract

"Im letzten halben Jahrhundert kam es in vielen Bereichen des Arbeitsmarktes, darunter Arbeitszeit, Einkommen und Berufe, zu einer weitgehenden Annäherung der Geschlechter. Diese Studie zeigt jedoch, dass sich die Beschäftigungssektoren von Männern und Frauen im gleichen Zeitraum tatsächlich auseinanderentwickelt haben. Wir zerlegen den Anstieg der sektoralen Segregation in drei Faktoren: veränderte Präferenzen, Diskriminierung und Technologien. Veränderte Beschäftigungspräferenzen verheirateter Frauen sind der wichtigste Faktor und erklären 59% des Anstiegs der Segregation. Diese veränderten Präferenzen verringern auch die geschlechtsspezifische Einkommenslücke, da die von Frauen geschätzten nicht‑lohnbezogenen Annehmlichkeiten in höher bezahlten Sektoren zunehmend an Bedeutung gewinnen." (Autorenreferat, IAB-Doku)

Zitatform

Bae, Hannah, Katherine Meckel & Maggie Shi (2025): Dependent insurance coverage and parental job lock: Evidence from the Affordable Care Act. In: Journal of Public Economics, Jg. 248. DOI:10.1016/j.jpubeco.2025.105439

Abstract

"Coverage for dependents is a standard feature of employer-sponsored insurance. While prior work shows that employees trade off job mobility for their own coverage, less is known about the intra-family spillovers of dependent coverage on parental labor supply. We study this question using a large panel of employer-based insurance claims that links dependent enrollment to a proxy for parental job retention. We use a regression discontinuity design that exploits a sharp change in the duration of dependent eligibility by birth month under the Affordable Care Act. We find that additional dependent insurance eligibility increases both dependent take-up and parental job retention. This “job lock” effect is strongest among parents more likely to be on the margin of a job exit, for families that place higher value on dependent coverage, and employees of firms offering a broader range of insurance options." (Author's abstract, IAB-Doku, © 2025 The Author(s).Published by Elsevier B.V.) ((en))

Zitatform

Bahn, Dorothée, Christian Bredemeier & Falko Juessen (2025): Household chores, taxes, and the labor-supply elasticities of women and men. (Ruhr economic papers 1177), Essen, 46 S. DOI:10.4419/96973362

Abstract

"We study how the division of household chores and individual preferences contribute to gender differences in labor supply elasticities and examine the implications for optimal taxation. In a model of labor supply in dual-earner households, we show that elasticities and optimal income tax rates depend jointly on gender and the within-household allocation of chores. Using PSID data, we find that chore division substantially affects labor supply elasticities, whereas gender per se plays a smaller role. We then evaluate how well simple, feasible tax rules can approximate the optimal within-household tax structure. Gender-based taxation captures a sizable share of the potential efficiency gains, but gender-neutral rules with realistic levels of progressivity perform better." (Author's abstract, IAB-Doku) ((en))

Zitatform

Barnes, Spencer (2025): Within-firm job description wage gaps: The implications for financial performance. In: Australian journal of management, S. 1-31. DOI:10.1177/03128962251372865

Abstract

"We study within-firm and job-type wage gaps arising from words in job descriptions using a natural language processing technique (word2vec) on proprietary US job-level wage data from publicly traded companies spanning two decades. Analyzing nearly half a million job descriptions, we find that stereotypically feminine descriptions correspond to lower wages compared to masculine ones, as they require fewer years of experience and less education. At the firm level, wider job description wage gaps—where masculine descriptions earn more—are associated with higher firm value. A difference-in-differences design around Executive Order 13672 supports a plausibly causal interpretation, and the effect is strongest in politically sensitive firms. The wage premium for masculine descriptions is linked to a higher share of skilled jobs, greater productivity, and increased investment." (Author's abstract, IAB-Doku) ((en))

Zitatform

Battaglia, Emily & Jessica H. Brown (2025): The labor market effects of pregnancy accommodation laws. In: Journal of Population Economics, Jg. 38, H. 4. DOI:10.1007/s00148-025-01141-z

Abstract

"Pregnancy accommodation laws require “reasonable accommodations” for pregnant workers, i.e., sitting down, lifting restrictions, and additional bathroom breaks. Although these laws may make it easier for women to remain employed during pregnancy, as a mandated benefit, they may also discourage employers from hiring employees who may become pregnant. We estimate the effect of pregnancy accommodation laws on labor market outcomes for women of childbearing age in order to determine whether these laws lead employers to discriminate against young women in hiring. Using a difference-in-differences design comparing women’s labor market outcomes across states throughout the staggered roll-out of thirteen state pregnancy accommodation laws from 2013 to 2016, we find no impact on female employment and wages. These null results are robust to a triple differences design that uses men’s labor market outcomes as an additional control. Subgroupanalyses of groups most likely to be affected, including those with less education, in more physically intense occupations, and married without children, also show no consistent impact of the new laws. These results suggest that this group-specific mandated benefit did not lead to discrimination in the labor market." (Author's abstract, IAB-Doku) ((en))