Im Gegensatz zur öffentlich geförderten Kinderbetreuung, die die Arbeitsmarktbeteiligung von Müttern erhöht und sich größtenteils selbst finanziert, können monetäre Leistungen wie das Kindergeld zu negativen Beschäftigungseffekten bei Müttern führen. Die tatsächlichen Kosten einer...

Im Rahmen der vom Bundesministerium für Familie, Senioren, Frauen und Jugend (BMFSFJ) und vom Bundesministerium der Finanzen (BMF) in Auftrag gegebenen Gesamtevaluation von zentralen ehe- und familienbezogenen Leistungen wurden in der vorliegenden Studie die Auswirkungen der familienpolitischen...

The focus of this paper is on the different effects of the Great Recession on the decision of women and men to participate or not in the labour market. The literature on the effects of economic crises on labour supply by gender is analyzed. In the applied part of the paper we test the two...

In this paper, we focus on the effects of the Great Recession on the decisions of young women regarding their labour supply. Considering the profound effect of the economic recession on the Spanish labour market, and in particular on the labour supply of young people, the focus of the empirical...

While acknowledging the importance of fairness and the need to avoid creating disincentives in the design of tax reform, the Henry Review recommends a simplified Personal Income Tax and child payments withdrawn on a single family income test. This paper shows that the proposed reforms would...

This paper examines the role of migration in affecting the labour market opportunities of male and female household members left behind. We address this question by analyzing the impact of international migration flows from Albania, where migration is a massive and male-dominated phenomenon. We...

The focus of this paper is on the different effects of the Great Recession on the decision of women and men to participate or not in the labour market. The literature on the effects of economic crises on labour supply by gender is analyzed. In the applied part of the paper we test the two...

In the early 1980’s Australia had a highly progressive, individual based income tax and families received support for dependent children in the form of universal family allowances. The introduction of income tests for child support payments based on family income (now in the form of Family Tax...

We study the influence of taxation on labour supply using a specifically designed representative survey of the German population. First, we investigate whether taxes generally matter for the labour supply decisions of our respondents. Around 41 per cent report taking taxes into consideration,...