Estimates based on couples with dependent children in the first six years of the British Household Panel Study (1991-97) indicate that changes in a couple's economic circumstances affect the probability that a partnership dissolves. In particular, unexpected improvements in finances...

An economic theory of young people's decision to live apart from parents is presented and used to structure econometric analyses of the processes of leaving the parental home and returning to it, which employ data from the British Household Panel Survey for the first half of the 1990s. The...

This paper has used the British Household Panel Study to analyse women's flows into and out of lone parenthood in conjunction with other demographic transitions which affect the populations 'at risk' to become lone parents. It is rates of partnership dissolution, out-of- partnership first birth...

The report examines the dynamics of lone mothers' income packages. It complements analysis of the dynamics of private income sources, namely maintenance income (child support from the non-resident father) and labour earnings, with analysis of the receipt of cash social security benefits, namely...

Over the last few years concern for income inequality in European countries has increased remarkably. In this context, taxation is an important redistributive instrument and we investigate the redistributive role of direct taxes. We focus on the EU-15 countries and the evolution over the period...

 The economic crisis affecting Cyprus is likely to have considerable impact on the income distribution. Our analysis provides an early assessment of the short-run distributional effects of austerity measures. We distinguish between fiscal measures that affect wages, taxes and contribution...

Many microeconometric models of discrete labor supply include alternative-specific constants meant to account for (possibly besides other factors) the density or accessibility of particular types of jobs (e.g. part-time jobs vs. full-time jobs). The most common use of these models is the...

We compare the distributional effects of policy changes introduced in the period 2008-2013 in twelve EU countries using the EU microsimulation model EUROMOD. The countries, Germany, Estonia, Ireland, Greece, Spain, France, Italy, Latvia, Lithuania, Portugal, Romania and the UK, chose different...

Given the increased availability of survey income data, in this paper we analyse the pros and cons of alternative data sets for static tax-benefit microsimulation in Italy. We focus on all possible alternatives, namely using (a) SHIW or (b) IT-SILC data using a consistent net-to-gross...

Imputed rental income of homeowners is tax exempt in most countries, despite the long-standing arguments recommending its inclusion in the tax base, on both equity and efficiency grounds. The current fiscal crisis revived interest towards this form of taxation. The paper investigates the fiscal...