This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, not only on micro, but also on macro level by using a dynamic scoring methodology. First, we assess the fiscal and distributional impact of this reform using the microsimulation model EUROMOD. Second,...

The paper addresses the less-researched topic of intrahousehold dynamics of female in-laws in developing countries by focusing on the bargaining between mother-in-law and daughter-inlaw and its influence on the latter's time allocation. Using the first nationally representative Time Use Survey...

This chapter reviews economic studies on multitasking in household production. Whereas multitasking or task juggling in the workplace has been analyzed more widely, economic literature on multitasking in a household is relatively scarce. The chapter first provides relevant measures of such...

In this paper, we use EUROMOD, the tax-benefit microsimulation model of the European Union, to investigate the impact of marriage-related tax-benefit instruments on the labour supply of married couples. For each married partner, we estimate their individual marginal effective tax rate and net...

The word “scapegoat” is defined as “a person made to bear the blame for others,” and similarly, “scapegoatism” refers to “the act or practice of assigning blame or failure to another, as to deflect attention or responsibility away from oneself” (Collins English Dictionary and...

Using over 50 thousand time-use diaries from two cohorts of children, we document significant gender differences in time allocation in the first 16 years in life. Relative to males, females spend more time on personal care, chores and educational activities and less time on physical and media...

We examine the multi-generational association of a nationwide social pension program in China, the New Rural Pension Scheme (NRPS). NRPS was rolled out on full scale in 2012, and rural enrollees over the age of 60 are eligible to receive an average of 102 CNY non-contributory monthly pension. We...

Supporting working mothers to balance their work and childcare responsibilities is a central objective of maternal and parental leave policies. Nearly all countries offer some forms of maternity and family leave programs for childbearing on a national basis. This chapter reviews various types of...

We study the impact of income taxation on intergenerational income correlation. We estimate a life cycle dynastic model and conduct counterfactual analysis to observe the effects of various tax regimes. Compared to a no tax environment, a flat tax regime reduces the correlation only by one...

This paper evaluates two hypothetical budget-neutral reforms that shift resources from family tax expenditures to family cash transfers. We evaluate these reforms using a structural labor supply model based on the microsimulation EUROMOD model and EUSILC data. We find that both reforms have an...