Showing 1 - 10 of 75
While acknowledging the importance of fairness and the need to avoid creating disincentives in the design of tax reform, the Henry Review recommends a simplified Personal Income Tax and child payments withdrawn on a single family income test. This paper shows that the proposed reforms would...
Persistent link: https://www.econbiz.de/10008483747
In 2003, part-time employment in Australia accounted for over 42% of the Australian female workforce, nearly 17% of the male workforce, and represented 28% of total employment. Of the OECD countries, only the Netherlands has a higher proportion of working women employed part-time and Australia...
Persistent link: https://www.econbiz.de/10004968005
In 2003, part-time employment in Australia accounted for over 42% of the Australian female workforce, nearly 17% of the male workforce, and represented 28% of total employment. Of the OECD countries, only the Netherlands has a higher proportion of working women employed part-time and Australia...
Persistent link: https://www.econbiz.de/10004977299
In this paper we compare gender differences in the allocation of time to market work, domestic work, child care, and … countries: Australia, the UK and Germany. We discuss the extent to which gender differences and life cycle variation in time use … presence of pre-school children, in combination with the tax treatment of the second earner’s income and the cost of bought …
Persistent link: https://www.econbiz.de/10005032875
We show that measurement error in the constructed price of child care can explain why previous Australian studies have found partnered women’s labour supply to be unresponsive to child care prices. Through improved data and improved construction of the child care price variable, we find child...
Persistent link: https://www.econbiz.de/10009363238
domestic work, and bought in child care for married or cohabiting mothers with pre-school age children. The father's behavior … show that the time allocations of women with pre-school children are highly sensitive to changes in wages and the costs of …
Persistent link: https://www.econbiz.de/10011079127
This paper reassesses how the costs associated with child care influence Australian families’ decisions about their work and child care arrangements. Using data from the Negotiating the Life Course Survey, we suggest that the cost of care may not be an important barrier to labour market...
Persistent link: https://www.econbiz.de/10004971306
The supply of formal childcare has expanded in many developed countries. There is ambiguity, however, in the theory that the entry of care providers increases consumers’ surplus and the welfare of households in a market with differentiated services, such as childcare. This study empirically...
Persistent link: https://www.econbiz.de/10008459931
Using data from the HILDA (Household Income and Labour Dynamics), this paper examines the implications of child care costs on maternal employment status by distinguishing between full-time and part-time work. Our empirical approach uses an ordered probit model taking into account the endogeneity...
Persistent link: https://www.econbiz.de/10005032867
In the early 1980’s Australia had a highly progressive, individual based income tax and families received support for dependent children in the form of universal family allowances. The introduction of income tests for child support payments based on family income (now in the form of Family Tax...
Persistent link: https://www.econbiz.de/10004966282