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...

To assess the impact of tax-benefit policy changes on income distribution over time, wesuggest a methodology based on counterfactual simulations. We start by decomposingchanges in inequality/poverty indices into three contributions: reforms of the tax-benefitstructure (rules, rates, etc.),...