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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in the design of tax reform, the Henry Review recommends a simplified Personal Income Tax and child payments withdrawn on a single family income test.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
unearned wages (as women drop out of the labor market), loss of human capital, and selection into more child …
Persistent link: https://www.econbiz.de/10009385756
found partnered women’s labour supply to be unresponsive to child care prices. Through improved data and improved …
Persistent link: https://www.econbiz.de/10009363238
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UK and Australia have lowered tax rates on high incomes and expanded tax credits and family transfer payments that are withdrawn on the joint income of a couple.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 this paper we compare gender differences in the allocation of time to market work, domestic work, child care, and leisure over the life cycle. Time use profiles for these activity categories are constructed on survey data for three countries: Australia, the UK and Germany. We discuss the...
Persistent link: https://www.econbiz.de/10005032875
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
Until the early decades of the 20th century, women spent more than 60% of their prime-age years either pregnant or … nursing. Since then, the introduction of infant formula reduced women's comparative advantage in infant care, by providing an … associated with women's reproductive role. We explore the hypothesis that these developments enabled married women to increase …
Persistent link: https://www.econbiz.de/10005666426
How many years will the average transition economy need to reach the income level of the average OECD country? The favoured methodology in use to answer such questions is referred to as the BLR approach, because it uses specifications from Barro, and Levine and Renelt. The literature has so far...
Persistent link: https://www.econbiz.de/10005498184
evidence that between 2001 and 2009 the cross-sectional relationship between fertility and women's education in the U.S. is U …-shaped. At the same time, average hours worked increase monotonically with women's education. This pattern is true for all women … baby-sitting and housekeeping. Highly educated women substitute a significant part of their own time for market services to …
Persistent link: https://www.econbiz.de/10009321836
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