WorldCat Identities

Batchelder, Lily

Works: 2 works in 9 publications in 1 language and 80 library holdings
Roles: Author
Classifications: HJ5805, 330
Publication Timeline
Most widely held works by Lily Batchelder
The mommy track divides : the impact of childbearing on wages of women of differing skill levels by Elizabeth Ty Wilde( )

7 editions published in 2010 in English and held by 76 WorldCat member libraries worldwide

This paper explores how the wage and career consequences of motherhood differ by skill and timing. Past work has often found smaller or even negligible effects from childbearing for high-skill women, but we find the opposite. Wage trajectories diverge sharply for high scoring women after, but not before, they have children, while there is little change for low-skill women. It appears that the lifetime costs of childbearing, especially early childbearing, are particularly high for skilled women. These differential costs of childbearing may account for the far greater tendency of high-skill women to delay or avoid childbearing altogether
Taxing privilege more effectively : replacing the estate tax with an inheritance tax by Lily Batchelder( Book )

2 editions published in 2007 in English and held by 4 WorldCat member libraries worldwide

"The repeal of the estate tax for one year only in 2010 creates vast uncertainty but also provides an opportunity to reconsider the taxation of gifts and bequests. This paper proposes replacing the estate tax with an inheritance tax. Heirs receiving lifetime inheritances greater than 2.3 million would include in income and pay a 15 percentage point surtax on the excess. The proposal would also replace stepped-up basis with carryover basis for bequests. As under the estate tax, the fraction of heirs affected would be miniscule, falling from three to two in 1,000. The proposal has a number of advantages relative to the estate tax. It would reward donors who give more broadly. It would enhance efficiency and reduce compliance costs by curbing tax planning and the rules needed to contain it. Cross-national experience also suggests it would be administrable. Most importantly, the proposal would lower taxes on heirs receiving smaller inheritances and those with moderate income, making the tax system better attuned to unearned advantage and ability to pay. At an individual level, the distribution of tax burdens would change considerably: only 5 percent of the estate tax rate for an heir is accounted for by her inheritance tax rate, and vice versa, and each tax would raise would raise 14 percent of revenue from heirs facing no tax burden under the other. The proposal is revenue-neutral relative to 2009 law. A lower exemption would raise more revenue and bring the tax rate on inherited income closer to the income tax rate on noninherited income, which is about three time higher"--Abstract (p.2)
Audience Level
Audience Level
  Kids General Special  
Audience level: 0.60 (from 0.31 for Taxing pri ... to 0.62 for The mommy ...)