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

摘要： 文章借助“性别—母职双重赋税”理论框架和Heckman选择模型技术，探讨18～39岁男女两性在职场机会、过程和回报方面的差距。结果发现，性别之间、性别之内、母职与父职之间都存在差别。在职场参与的不同环节和生命历程的不同阶段，“重税”呈现出3种不同的作用机制：就业门槛主要由性别—婚姻驱动，职场中断由婚姻—生育驱动，酬薪由性别—生育驱动。在传统观念有所强化和结构环境更为逼仄的背景下，生育政策的解缚将增加女性生育事件的发生次数，使她们面临更大的职场困境。通过家庭友好政策、企业分担社会责任、媒体广播平常育儿心态等手段来减轻“性别—母职重税”，帮助有（连续）就业意愿之人实现理想，或许可形成从“重税”到“多赢”的转变。

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