per cent between 2008 and 2011, but the greatest losses were strongly concentrated on the bottom and top deciles. Tax …

While there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud … differences between benefit fraud and tax evasion due to differing social norms. We define the concepts of benefit morale and tax … large micro data set of respondents from 29 OECD member countries, shows that benefit morale and tax morale have different …

to low skill use and insufficient skill maintenance later on in life. High marginal tax rates and generous benefit … systems reduce labor force participation rates and hours worked and thereby lower the utilization rate of human capital. Tax …

In this paper we examine the fertility experience of immigrants during their first years in Canada. Fertility decisions …

We consider changes in the distribution of hourly compensation in Canada using confidential census data and the recent …

Using longitudinal data for Canada, we analyze the incidence and wage returns to employer supported course enrollment …

women using data from the Survey of Labour and Income Dynamics 1996-2005. We use the Canadian Tax and Credit Simulator … (CTaCS) and detailed information on the structure of income at the household level to compute the marginal tax rates faced by … each individual. We then use these marginal tax rates to compute net own-wage, spouse-wage, and non-labour income. We show …

retirement behaviour in Canada. We also investigate trends in work after retirement. Our findings are in line with findings from …

, Canada. In contrast to the traditional fee-for-service (FFS) model, the FHG model includes targeted fee increases, extended …