countries: Australia, the UK and Germany. We discuss the extent to which gender differences and life cycle variation in time use … can be explained by public policy, focusing on the tax treatment of the female partner and on access to high quality … presence of pre-school children, in combination with the tax treatment of the second earner’s income and the cost of bought …

, traditional policies like tuition subsidies, improvements in school quality, job training and tax rebates are unlikely to be …