关键词: 性别税, 母职税, 就业机会, 职场中断, 就业回报, 性别红利

Abstract: This paper attempts to investigate the relationship between the double taxes, “gender tax” and “motherhood tax”, and female labor force participation among the population aged 18-39 in the Chinese context. Analytical results indicate that the interplay of gender, marriage and childbearing bears significant impacts on these measures of work. Controlling for multiple measures of human capital and devotion to work, male and female, unmarried and married, and father and mother all differ in these regards such that females are more disadvantaged than males, and mothers are more vulnerable than women without children and all males. But the mechanisms of gender effect vary by measurements of labor market participation, and by womens life course. Whether or not in the labor market is largely affected by gender per se and marital status, while work stability by marriage and childbirth, and wage by gender and childbirth. Such findings support the “doubletaxes” conceptual framework. With the relaxation of fertility policy, more women will have more than one child, which will render them to be in further disadvantaged positions in the labor market, which presents greater challenges for the government in reducing the negative effect of “double taxes” on female labor force participation.

Keywords: Gender Tax, otherhood Tax, Work Opportunity, Career Disruption, Return of Employment, Gender-equality Dividend