This paper sets out the basic framework and results on the responsiveness of married men and married women to changes in their gross wages. The framework for exploring the impact of a tax change on labour supply is briefly described. The impacts of alternative forms of tax cut are examined. The...

How great an effect does the structure of income taxes have on women’s labour market participation? This issue is investigated using a discrete choice static labour supply model for married couples in Ireland. The model incorporates fixed costs of working and simultaneously explains...

How great an effect does the structure of income taxes have on women’s labour market participation? This issue is investigated using a discrete choice static labour supply model for married couples in Ireland. The model incorporates fixed costs of working and simultaneously explains...

This paper sets out the basic framework and results on the responsiveness of married men and married women to changes in their gross wages. The framework for exploring the impact of a tax change on labour supply is briefly described. The impacts of alternative forms of tax cut are examined. The...

Opening Address - Brendan Whelan Assessing Ireland's Fiscal Strategy: Recent Experiments and Future Plans Philip Lane of Trinity College Dublin presents a paper reviewing a number of innovations which have been made by the Minister for Finance in the last four or five years. He considers the...

How great an effect does the structure of income taxes have on women´s labour marketparticipation? This issue is investigated using a discrete choice static labour supply model formarried couples in Ireland. The model incorporates fixed costs of working and simultaneouslyexplains participation...

The government's Green Paper highlights the question of whether tax incentives for pensions could be better targeted. At present, tax relief on pension contributions is offered at the full marginal rate, making the relief of greater value to those on higher incomes who pay at the top rate of...