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Emily Frank
Jan 13, 2020
In summary, Spéder et al found that flat-rate payment during the third to eighth birthdays likely supported higher third birth rates among parents with lower socioeconomic status, while the tax relief measure encouraged parents with higher education levels to have more than two children. The option to drop out of the labor force has probably been less appealing to highly educated mothers, unlike taking advantage of the full tax relief benefits that accompany their higher income.
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