Using population register data from the Netherlands, we analyze the child penalty for new parents in three groups of couples: different-sex and female same-sex couples with a biological child and different-sex couples with an adopted child. With a longitudinal design, we follow parents' earnings from two years before to eight years after the arrival of the child and use event study models to estimate the effects of the transition to parenthood on earnings trajectories. Comparing different groups of couples allows us to test hypotheses related to three types of within-couple differences that are difficult to disentangle when studying only heterosexual biological parents: relative earnings, childbearing, and gender. Our results offer strong support for gender as the main driver of divergent child penalties. The gender of their partners is more consequential for mothers' earnings trajectories than is childbearing or the pre-parenthood relative earnings in the couple.

中文翻译：

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金钱、出生、性别：解释为人父母后收入不平等的轨迹

我们使用来自荷兰的人口登记数据，分析了三组夫妇对新父母的子女惩罚：有亲生孩子的异性和女性同性夫妇，以及有领养孩子的异性夫妇。通过纵向设计，我们跟踪父母从孩子出生前两年到孩子出生后八年的收入，并使用事件研究模型来估计过渡到为人父母对收入轨迹的影响。比较不同的夫妻群体使我们能够检验与三种类型的夫妻内部差异相关的假设，这些差异在仅研究异性恋亲生父母时难以理清：相对收入、生育和性别。我们的结果有力地支持性别作为不同儿童惩罚的主要驱动因素。