论劳动力市场的“性别-母职双重税赋”

On the“Gender-Motherhood Double Taxation”in Labor Market

市场化的深入推进加剧了女性工作-家庭的矛盾冲突,引发了就业率和生育率的同步降低现象。在全面二孩政策背景下,市场经济与家庭支持政策缺场的叠加,可能进一步激化女性就业与育儿间的矛盾。通过"性别-母职双重税赋"分析框架,探求其形成的内在基础,提出该分析框架的9个命题,分解"性别税"和"母职税"独自和共享的作用机制。未来研究需进一步丰富并完善本分析视角,整合调查数据和深度访谈材料,多角度、多层面地对该分析框架加以检视、修正与完善。

The deepening of marketization has intensified the conflict between women's work and their family,which has led to a simultaneous decline in employment and fertility.In the context of the universal two-child policy,The superposition of the market economy and the absence of family support policy may further aggravate the contradiction between female employment and child rearing.According to the analytical framework“gender-motherhood double taxation”,this article explores the intrinsic basis of its formation,proposes nine proposi?tions of this analytical framework,and deconstructs the separate and shared function mechanism of“gender tax”and“motherhood tax”.Future research needs to further enrich and improve the perspective of this analysis,to integrate survey data and in-depth interview materials,and to review,to modify,and to improve this analytical framework from multiple perspectives and multiple levels.