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In recent years, the US, UK and Australia have lowered tax rates on high incomes and expanded tax credits and family transfer payments that are withdrawn on the joint income of a couple. These reforms result in significant changes in the structure of marginal and average income tax rates. In...
Persistent link: https://www.econbiz.de/10004977254
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
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 …
Persistent link: https://www.econbiz.de/10005032875
We study whether cultural attitudes towards gender, the young, and leisure are significant determinants of the … evolution over time of the employment rates of women and of the young, and of hours worked in OECD countries. Beyond controlling … do all this we find that culture still matters for women employment rates and for hours worked. However, policies and …
Persistent link: https://www.econbiz.de/10008496460
they will have low earnings; single women; women in couples; and men in couples. Over a 15-month period, boosting the …
Persistent link: https://www.econbiz.de/10004971317
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in the design of tax reform, the Henry Review recommends a simplified Personal Income Tax and child payments withdrawn on a single family income test.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
Gender role attitudes are well-known determinants of female labour supply. This paper examines the strength of those …
Persistent link: https://www.econbiz.de/10005504523
proportion of working women employed part-time and Australia tops the OECD league in terms of its proportion of working men who … individual heterogeneity has been taken into account, part-time men and women typically earn an hourly pay premium. This premium …
Persistent link: https://www.econbiz.de/10004968005
proportion of working women employed part-time and Australia tops the OECD league in terms of its proportion of working men who …. Instead, part-time men and women typically earn an hourly pay premium. This result survives our numerous robustness checks and …
Persistent link: https://www.econbiz.de/10004977299
and women from the British Household Panel Survey. We find that men have the highest hours-of-work satisfaction if they … many hours they work. Life satisfaction is influenced only by whether or not they have a job. For women we are confronted … with a puzzle. Hours satisfaction and job satisfaction indicate that women prefer part-time jobs irrespective of whether …
Persistent link: https://www.econbiz.de/10005123569