“Double penalty of gender and motherhood” and female labor force participation

【Author】

YANG Juhua

【Institution】

Center for Population and Development Studies, Renmin University of China;Institute of Gerontology, Renmin University of China;National Academy of Development and Strategy, Renmin University of China

【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 fertility 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 fertility, and wage by gender and fertility. Such findings support the conceptual framework of “double-taxes.” 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;motherhood tax;employment opportunity;job interruption;return of employment;gender-equality dividend

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