Showing 1 - 10 of 54
This paper evaluates the impact of a reduction in the child qualifying age criteria for the One Parent Family Payment (OFP) in Ireland. From 2012 to 2015, the child qualifying age for OFP was reduced from 18 years to 7 years. Lone parents who no longer qualified for the payment, based on the age...
Persistent link: https://www.econbiz.de/10012837902
We develop a conceptual framework which captures the e¤ect of the VAT system on profit by two effective taxes. This allows (i) predictions of the determinants of voluntary registration and bunching at the registration threshold; (ii) develops a formula for estimating the elasticity of...
Persistent link: https://www.econbiz.de/10010528284
The Mirrlees Review recommends that commodity taxation should in general be uniform, but with some goods consumed in conjunction with labour supply (such as child care) left untaxed. This paper examines the validity of this claim in an optimal income tax framework. Contrary to the recommendation...
Persistent link: https://www.econbiz.de/10009743799
We evaluate Germany's temporary value-added tax (VAT) rate reduction as a tool to stimulate consumer spending during the Covid-19 pandemic using a comparative case study approach. We construct a credible counterfactual for Germany in a two-step procedure. First, we carry out a careful...
Persistent link: https://www.econbiz.de/10014275958
This study evaluates the effectiveness of contracting out mandatory publicly provided counselling and training for long-term unemployed in Flanders (Belgium) to private for-profit and non-profit organisations (FPOs and NPOs). A multivariate transition model exploits timing-of-events and novel...
Persistent link: https://www.econbiz.de/10011376342
This paper studies collective contests with endogenous cost sharing, general effort costs and intra-group heterogeneity of prize-valuation. Our objective is to clarify the relationship between cost sharing, intra-group heterogeneity within the competing groups and the elasticity of the marginal...
Persistent link: https://www.econbiz.de/10010361496
Australia we show that a significant part of the variation in the immigrants' probability to be over-/under-educated in the …
Persistent link: https://www.econbiz.de/10013136034
the age of about five years in Australia, Canada, the United Kingdom and the United States. We study a series of child … but the disparities are notably greater in the United States and the United Kingdom than in Australia, and particularly in … with SES across countries. While the smallest SES gaps are found in Australia and Canada for both types of outcome …
Persistent link: https://www.econbiz.de/10013118038
This paper analyses the impact of a change in Australia's immigration policy, introduced on 1st July 1999, on migrants …-education among women, enhanced the relevance of being educated in Australia to be correctly matched, and attracted a higher … appears to have brought immigrants that reduced the over-under-education of Australia's labour market …
Persistent link: https://www.econbiz.de/10013099081
This paper uses longitudinal survey data to test the degree to which measures of job insecurity are correlated with changes in labour market status. Three major findings are reported. First, the perceived probability of job loss is only weakly related to both exogenous job separations and...
Persistent link: https://www.econbiz.de/10013099801