ABSTRACT

In the last decennia the Dutch government has stimulated the labor supply of women by various tax incentives. Except for the emancipatory goal of enhancing the independence of women, this policy was motivated by economic reasons. For example, an increase in labor supply is thought to be necessary in order to strengthen the financial base of the social security system in the future. In particular, the ageing of the population in the coming decades may require an increase in the labor force to provide the requisite care for the elderly and to finance the social welfare system these people need.