Recent advances in brain research have provided new evidence thatearly experience matters and have greatly increased interest in theeffects of early childhood interventions on outcomes for children. Thispaper reviews what is now known about the potential benefits andpotential ill effects of...

Regular annual studies made by the Office of National Statistics in the UK areintended to show how far taxing household incomes and giving benefits in cash andkind to households redistributes income from rich to poor. The first attempt to do thisin the UK was made by Tibor Barna for the year...

Families with disabled children are susceptible to poverty because low incomeis compounded by high costs. Combing caring with employment is extremelydifficult, so families are heavily reliant upon benefits. But do disability benefitsprovide financial security for families who are susceptible to...

This paper reviews the stylized facts regarding the levels of human capital investments and the returnsto those investments in developing countries. These returns are substantial and are pervasive acrossdemographic groups. Returns are comparable between men and women and between urban and...

Gender Based Taxation (GBT) satisfies Ramsey´s optimal criterion by taxing less the moreelastic labor supply of (married) women. This holds when different elasticities between menand women are taken as exogenous and primitive...

This paper contributes to the debate about the optimal design of tax-transfer systems. Basedon the theory of optimal taxation, combined with microsimulation and microeconometrictechniques we derive the welfare function which makes the current German tax and transfersystem for single women optimal...

How great an effect does the structure of income taxes have on women´s labour marketparticipation? This issue is investigated using a discrete choice static labour supply model formarried couples in Ireland. The model incorporates fixed costs of working and simultaneouslyexplains participation...

Our econometric research allows for a possible response of a person's hours worked tohours typically worked by members of a multidimensional labor market reference group thatconsiders demographics and geographic location...