Référence bibliographique 
Margolis, Rachel, Hou, Feng, Haan, Michael et Holm, Anders. 2019. «Use of Parental Benefits by Family Income in Canada: Two Policy Changes ». Journal of Marriage and Family, vol. 81, p. 450-467.
«This article examines how the 2001 and 2006 parental benefits extensions affected the use of benefits overall, the sharing of benefits, and whether the policies had different effects by family income.» (p. 454)
«First, we use a database constructed of linked longitudinal tax files, the T1 Family File, which includes 96% of Canada’s population. It is constructed from all individuals who file taxes in a given year or who received the Canada Child Tax Benefit in that year, their spouses, and children (Statistics Canada, 2016). […] The second source of administrative data is the T4-Record of Employment (ROE)-Longitudinal Employment Analysis Program (LEAP) linkage from Statistics Canada, which provides job-level information for people who work or who receive employment insurance benefits in each tax year. We use information about benefits received in the year of a child’s birth, the year before, or after because benefits can be drawn just before or up to 1 year after a birth.» (p. 455)
Type de traitement des données :
«Paid parental leave policies have been found to have positive effects on return to work, child health, maternal mental health, and father involvement […]. However, not all policy changes have a large or any effect on the use of leave, and the ways in which a particular policy might affect patterns of use can vary by family income because policies create different sets of incentives around the gendered division of paid and unpaid work in families with different resources […]. In contrast to the 2001 policy, which had only a moderate effect on increasing the sharing of parental benefits, Quebec’s 2006 program explicitly targeted increasing father’s use of benefits to promote gender equality at home and in the workplace. This reform implemented the following three aspects of policy that have been shown to greatly increase father’s use of parental benefits: increasing the wage replacement, introducing nontransferable leave for dads, and increasing the earnings ceiling. Evidence about how these types of policies vary by income is scant, and this is the first available reform of the type in North America. Quebec’s reform led to more sharing across all income groups, but three times as much for middle- and high-income families than low-income families.» (p. 463-464)