This paper contributes to the debate about the optimal design of tax-transfer systems. Basedon the theory of optimal taxation, combined with microsimulation and microeconometrictechniques we derive the welfare function which makes the current German tax and transfersystem for single women optimal...

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...

We look at the effect of the 2000 repeal of the earnings test above the normal retirement age(NRA) on retirement expectations of male workers in the Health and Retirement Study(HRS). Using administrative records on Social Security benefit entitlements linked to the HRSsurvey data, we can...