countries: Australia, the UK and Germany. We discuss the extent to which gender differences and life cycle variation in time use … can be explained by public policy, focusing on the tax treatment of the female partner and on access to high quality … presence of pre-school children, in combination with the tax treatment of the second earner's income and the cost of bought …

women using data from the Survey of Labour and Income Dynamics 1996-2005. We use the Canadian Tax and Credit Simulator … (CTaCS) and detailed information on the structure of income at the household level to compute the marginal tax rates faced by … each individual. We then use these marginal tax rates to compute net own-wage, spouse-wage, and non-labour income. We show …

effect of income tax and transfers on labor supply incentives. Additionally, the model recognizes the demand side driven … place in Germany, towards a more Anglo-American system in which a large proportion of transfers are paid to the working poor. …

of the tax and transfer system on work incentives. The structural parameter estimates are used to evaluate the effects of … a tax reform targeted at low income individuals on employment behavior and retirement decisions. …

A new paradigm for transport economists has been established: revenues of a welfare-maximising road tax should be … employed to reduce the level of a distortionary income tax. An essential modelling assumption to reach this conclusion is that … the number of workdays is optimally chosen, whereas daily workhours are fixed, implying that given a road tax, workers may …

Using comprehensive data for West Germany, this paper investigates the determinants of establishment exit. We find that …