The aim of this paper is to analyse how Spanish taxpayers responded to the introduction of the dual personal income tax model in 2007. The authors estimate the elasticity of taxable income (ETI) with respect to the marginal net tax rate for different groups of taxpayers by sex, marital status...

The influence of politics on economic policy is not fully understood. The challenge to ensure political inclusiveness and economic prosperity remains. Perhaps, one way to attain this objective is by increasing political competition. This paper gathers empirical evidence from Pakistan, a country...

In order to face the aging of their populations governments of developed countries reformed their retirement systems during the last two decades, by discouraging early retirement and increasing incentives to work for older workers. Senior participation rates to the labor force not only differ...

The authors analyze to what extent and how the tax burden should be shifted towards top income earners in order to reduce income inequality. Starting from Lambert and Aronson (Inequality decomposition analysis and the Gini coefficient revisited 1993) and Alvaredo (A note on the relationship...

In this paper, the authors investigate the determinants of weight for leisure in preferences. First, using a dynamic general equilibrium model, they back out the weight for leisure for an unbalanced panel of 52 countries over the period from 1950 to 2009. Then, the authors perform several panel...

Over the last three decades, Spanish female labor force participation (LFP) has tremendously increased, particularly, that of married women. At the same time, the income tax structure, the fiscal treatment of families, policies to reconcile family and work, and the education distribution of...

The Nordic countries are known for their success in combining an extensive welfare state with high labor force participation. This is explained by the origins and organization of their welfare states, which can be traced to a set of values and beliefs that emphasize the right of women to...

To promote digital transformation, equal emphasis needs to be placed on digital skills development as to infrastructure development. Integral to investment in digital skills development is the subsequent management and evaluation of digital training programmes. This paper assesses mechanisms to...

The digital divide in general, and between women and men in particular, is a manifestation of exclusion, poverty and inequality, and is likely to continue because of the effects of unemployment, poorly functioning digital skilling programmes and socio-cultural norms in some economies, and...