The aim of this study is to analyze redistribution within the Austrian tax-benefit system. In this work we take a comprehensive view and include not only direct taxation and cash benefits, but also indirect taxes and in-kind transfers. We look at two kinds of redistribution: between the...

This paper provides novel empirical evidence on the effects of the COVID-19 pandemic on the division of labour among parents of school-aged children in two-parent opposite-gender families. In line with existing evidence, we find that mothers' paid work took a larger hit than that of fathers, and...

We study earnings and income inequality in Britain over the 25 years prior to the COVID-19 pandemic. We focus on the middle 90% of the income distribution, within which the gap between top and bottom in 2019-20 was essentially the same as a quarter-century earlier. We show that this apparent...

This paper combines novel data on the time use, home learning practices and economic circumstances of families with children during the COVID-19 lockdown with pre-lockdown data from the UK Time User Survey to characterise the time use of children and how it changed during lockdown, and to gauge...

A child's family structure is a fundamental determinant of future well-being, making it essential to understand how public policies affect the involvement of fathers. In this paper, we exploit a reform of the German parental leave system which increased mother's income and reduced legal father's...