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Fertility, female labor supply and public policy

Apps, Patricia; Rees, Ray - 2001

female labor supply and fertility. However, particularly in the last decade or so, the relationship across countries has been … positive: for example countries like Germany, Italy and Spain with the lowest fertility rates also have the lowest female … female labor supply and higher fertility. These results are strengthened when we take account of the heterogeneity among …

Persistent link: https://www.econbiz.de/10011405699

Household production, full consumption and the costs of children

Apps, Patricia; Rees, Ray - 2000

Recent work criticises both the logic and relevance of the theoretical basis of the approach to estimating the costs of raising children adopted in much of the economics literature. This tends to be restricted purely to models in which the household members consume market goods with given...

Persistent link: https://www.econbiz.de/10011335243

Labor supply heterogeneity and demand for child care of mothers with young children

Apps, Patricia; Kabatek, Jan; Rees, Ray; Soest, Arthur van - 2012

household production and formal child care to the wage rate, the price of child care, taxes, benefits and child care subsidies … is used. The model is estimated using the HILDA dataset, a rich household survey of the Australian population, which …

Persistent link: https://www.econbiz.de/10009665422

Gender bias in tax systems based on household income

Andrienko, Jurij; Apps, Patricia; Rees, Ray - 2014

The assumption that household income is strongly and positively correlated with a household's real standard of living provides the basis for the joint taxation of families, which has the effect of discriminating against married women as second earners. This paper shows, in the context of a model...

Persistent link: https://www.econbiz.de/10010441692

Why the Henry Review Fails on Family Tax Reform

Apps, Patricia - Research School of Economics, College of Business and … - 2010

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in the design of tax reform, the Henry Review recommends a simplified Personal Income Tax and child payments withdrawn on a single family income test.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

Labor Supply Heterogeneity and Demand for Child Care of Mothers with Young Children

Apps, Patricia; Kabátek, Jan; Rees, Ray; Soest, Arthur van - Research School of Economics, College of Business and … - 2012

Persistent link: https://www.econbiz.de/10011079127

The impact of pre-school on adolescents' outcomes : evidence from a recent English cohort

Apps, Patricia; Mendolia, Silvia; Walker, Ian - 2012

This paper investigates the relationship between attendance at nursery school and children's outcomes in adolescence. In particular, we are interested in child cognitive development at ages 11, 14 and 16, intentions towards tertiary education, economic activity in early adulthood, and in a group...

Persistent link: https://www.econbiz.de/10009663948

Capital income taxation and the mirrlees review

Apps, Patricia; Rees, Ray - 2012

supporting empirical evidence. We go on to argue that, against the background of rising inequality and an aging population, the …

Persistent link: https://www.econbiz.de/10009548071

Optimal piecewise linear income taxation

Apps, Patricia; Long, Ngo Van; Rees, Ray - 2011

Given its significance in practice, piecewise linear taxation has received relatively little attention in the literature. This paper offers a simple and transparent analysis of its main characteristics. We fully characterize optimal tax parameters for the cases in which budget sets are convex...

Persistent link: https://www.econbiz.de/10009425710

Household saving and full consumption over the life cycle

Apps, Patricia; Rees, Ray - 2001

This paper extends the standard model of life cycle consumption, saving and labor supply in a number of directions. First, it argues that consumption should be defined as expenditure on household production as well as on market goods, that is, we are interested in life cycle profiles of full...

Persistent link: https://www.econbiz.de/10011401086