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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UK and Australia have lowered tax rates on high incomes and expanded tax credits and family transfer payments that are withdrawn on the joint income of a couple.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
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
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 …
Persistent link: https://www.econbiz.de/10008496460
With many countries considering the adoption of a system of earned income tax credits, it is useful to analyze how different types of credits affect labor supply and earnings. This paper focuses on a 1999 reform to the UK tax credit system, which increased the value of the credit and reduced the...
Persistent link: https://www.econbiz.de/10004971317
facts do not arise from gender differences in the price of time (as measured by market wages), as women’s total work is … arise from differences in marital bargaining, as gender equality is not associated with marital status; nor do they stem … from family norms, since most of the variance in the gender total work difference is due to within-couple differences. We …
Persistent link: https://www.econbiz.de/10005791760
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in the design of tax reform, the Henry Review recommends a simplified Personal Income Tax and child payments withdrawn on a single family income test.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
Part-time jobs are popular among partnered women in many countries. In the Netherlands the majority of partnered working women have a part-time job. Our paper investigates, from a supply-side perspective, if the current situation of abundant part-time work in the Netherlands is likely to be a...
Persistent link: https://www.econbiz.de/10008468702
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