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Taxation data have been used to create long-run series for the distribution of top incomes in quite a number of … that have relatively similar backgrounds and tax systems: Australia, Canada, New Zealand, the UK, and the US. The first …
Persistent link: https://www.econbiz.de/10010270632
We evaluate price subsidies and tax credits for child care. We focus on partnered women's labor supply, household income and welfare, demand for formal and informal child care and government expenditure. Using Australian data, we estimate a joint, discrete structural model of labor supply and...
Persistent link: https://www.econbiz.de/10010284024
the effects of labor income taxation on growth. We develop an OLG model where formal schooling and child care enter the … to the effects of labor income taxation on growth. …
Persistent link: https://www.econbiz.de/10010264409
Previous studies report a wide range of estimates for how female labor supply responds to childcare prices. We shed new … and increasing childcare at home. Parents also reduce informal childcare indicating that public daycare and informal … childcare are complements. Female labor force participation declines and the response is strongest for single parents and low …
Persistent link: https://www.econbiz.de/10010282633
Previous studies report a wide range of estimates for how female labor supply responds to childcare prices. We shed new … and increasing childcare at home. Parents also reduce informal childcare indicating that public daycare and informal … childcare are complements. Female labor force participation declines and the response ist strongest for single parents and low …
Persistent link: https://www.econbiz.de/10010286908
custodian's effective wage, either through lower marginal income tax rates or higher childcare subsidies, reinforces the …
Persistent link: https://www.econbiz.de/10010274406
substantially in a fiscal system based solely on individual rather than joint taxation. …
Persistent link: https://www.econbiz.de/10010289925
We utilise repeated cross sections of micro data from several countries, available from the Luxembourg Income Study, LIS, to estimate labour supply elasticities, both at the intensive and extensive margin. The benefit of the data is that it spans over four decades and includes a large number of...
Persistent link: https://www.econbiz.de/10010335461
We study the impact of income taxation on both partners' allocation of time to market work and unpaid house work in … seven market work intervals and seven house work intervals for each partner. The model is estimated using data for France …'s. Tax policy simulations suggest that moving from joint taxation for married couples to separate taxation of each spouse …
Persistent link: https://www.econbiz.de/10010277031
This paper provides new estimates of the impact of the French tax credit on the employment outcomes of women. We model simultaneously the employment probability and the determinants of programme eligibility. We improve on earlier studies in this field that, using a single evaluation equation...
Persistent link: https://www.econbiz.de/10010325524