By inverting Saez (2002)’s model of optimal income taxation, we characterize theredistributive preferences of the Irish government between 1987 and 2005. The (marginal)social welfare function revealed by this approach is consistently comparable over time andshow great stability despite...

Childcare subsidies are typically advocated as a means to making paid employmentprofitable for mothers, but also have important ramifications for the use and quality ofpaid childcare. Even if one is concerned primarily with the quantity aspect, the qualitydimension cannot be ignored. This paper...

We provide a critique of the methods that have been used to derive measures ofincome risk and draw attention to the importance of demographic factors as asource of income risk. We also propose new measures of the contribution tototal income risk of demographic and labour market factors....

This paper investigates certain issues of economic and ethnic segregation from theperspective of children in the three metropolitan regions of Sweden by using a relative newoperationalization of the neighbourhood concept. Neighbourhoods are clustered bypopulation share of visible immigrants in...

Using time-diary data from 25 countries, we demonstrate that there is a negative relationship between real GDP per capita and the female-male difference in total work time per day the sum of work for pay and work at home. In rich northern countries on four continents there is no difference men...

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...

Many aspects of the economic transition which started in 1989 in Poland are by nowcomplete. However, the route Polish governments have so far taken concerning the systemof support for low-income families still implies very different poverty alleviation schemescompared to those found in many...

Das Preis-Leistungs-Verhältnis herkömmlicher Rentenversicherungen steigt mitder Lebenserwartung des Versicherten. Derartige Produkte sind damit nur für Personen mit relativ hoher Lebenserwartung attraktiv. Der Nachteil für Versichertemit reduzierter Lebenserwartung wird durch steuerliche...

In comparing an immediate life annuity with a payout-equivalent investment fundpayout plan (self-annuitization), research to date has focused mainly on shortfallprobabilities of self-annuitization. As an exception, Schmeiser and Post (2005)propose a family strategy where the chances of...