This paper assesses the effect of key demographic changes (population ageing and upskilling) that are expected by 2030 on the income distribution in the EU-27 and examines the potential of tax-benefit systems to counterbalance negative developments. Theory predicts that population ageing should...

It is widely recognized that childcare has important pedagogical, economic and social effects on both children and parents. This paper is the first attempt to estimate a joint structural model of female labour supply and childcare behaviour applied to Italy in order to analyse the effects of...

According to many studies, childcare is an important input for children’s development but it is also used to free up time for parents to work. However, many households are still confronted with availability constraints in childcare. In the recent past, many governments implemented policy...

The cost of childcare has a significant impact on the decision of parents – particularly mothers – to work. Prior to the introduction of subsidies for formal childcare in Ireland in 2019 through the National Childcare Scheme (NCS), the cost of full-time centre-based childcare was among the...

In-work benefits (IWBs) have become very common transfer programs that seek to meet both efficiency and equity targets. An expanding literature has assessed the effects of these policies on income distribution and labor supply showing important implications for female labor participation. In...

The adverse distributional effects of a flat tax are well known and have been documented by empirical research in several countries, including Belgium. Advocates of the flat tax argue, correctly, that many of these studies do not take into account agents' behavioural reactions and possible feed...

Over the past years, the number of university graduates increased at an unprecedented rate in Great Britain. We analyse how this higher education (HE) expansion affected inequality in household net incomes in the 2000s. We show that, all else being equal, education composition changes led to...

This paper uses the UK module of EUROMOD to examine the likely impact of Universal Credit (UC) on the incomes and work incentives of families containing NMW workers ("NMW families"). It in part updates previous work done for the Low Pay Commission (Brewer, May and Phillips, 2009). The analysis...