This paper provides an analysis of recent reforms of tax-benefit systems and a preliminary assessment of their impact on financial incentives to work and on labour supply. Many Member States have introduced policies to “make work pay” and have targeted low-wage workers with the aim of...

Between 1970 and 2005, the share of total earnings in the Canadian labour market going to middle-class workers has fallen significantly, while the earnings share of higher-earnings workers has risen. Is the middle-class being hollowed out? A paper by CLSRN affiliate Charles Beach (Queen’s...

We use Census and Labour Force Survey (LFS) data for the period from 1971 to 2012 to investigate whether the Canadian wage and employment structures have polarized, that is, whether wages and employment have grown more in high and low than in middle paying occupations. We find that there has...

This paper examines the evolution of female labor market outcomes from 1987 to 2008 by assessing the role of changing labor demand requirements in four developing countries: Brazil, Mexico, India and Thailand. The results highlight the importance of structural change in reducing gender...

Given the UK finance sector is one of the largest in the world, it provides the perfect setting for a study into the nature of the finance sector wage premium. We reveal the pervasiveness of this premium, across all sub-sectors of finance, and across all occupations within finance, and with the...

Despite the recent financial crisis the UK financial pay premium has continued to rise. To some extent this is a consequence of increased skill intensity in the finance sector, but this paper shows that finance workers have higher cognitive skills, on average, and this partly explains their...

In the past several years, labor shortage in China has become an emerging issue. However, there is heated debate on whether China has passed the Lewis turning point and entered a new era of labor shortage from a period of unlimited labor supply. Most empirical studies on this topic focus on the...

Inequality in Mexico rose between 1989 and 1994 and declined between 1994 and 2010. We examine the role of market forces (demand and supply of labour by skill), institutional factors (minimum wages and unionization rate), and public policy (cash transfers) in explaining changes in inequality. We...

The transposition into national law of Directive 2013/34/EU on the annual financial statements of companies, expected by no later than July 2015, could alter the statistical obligations on small firms in connection with the filing of their annual accounts. In any case, the social balance sheet...

A new form introduced in 2012 for firms and associations filing full-format accounts paved the way for a new kind of analysis, such that a distinction could be made between the situations of women and men employed by these firms. A population of 8 862 firms formed the basis for assessing the...