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...

The chapter examines how the various dimensions of economic inequality between men and women are analyzed today. Beyond the gender wage gap—a central issue—and of course the still far from equal sharing of housework, the chapter also reviews research on gender inequality in access to...

There is growing interest in the design of annuities that insure against idiosyncratic longevity risk while pooling and sharing systematic risk; for example Piggott, Valdez and Detzel (2005) or Donnelly, Guillen and Nielsen (2014). In this paper we generalize the natural retirement income...

The fundamental freedoms of the EC Treaty prohibit tax discrimination - harsher tax treatment of cross-border economic activities than purely internal activities. Critics of the ECJ argue that the Court's broad interpretation of the EC freedoms causes it to find tax discrimination where there is...

We develop a model of the labor market where firms incur an adjustment cost when one of their workers quits, and males and females form households assortatively by skill. We show how this environment can lead to an economy where females earn less and drop out more frequently than equally skilled...

This paper exploits variations among U.S. states to show that gay and lesbian couples increased their labor supply following the legalization of same-sex marriage. Both partners in these couples were more likely to be employed, to work full time, and to work longer hours. Marriage equality was...

The American Time Use Survey 2003-15, the French Enquête Emploi du Temps, 2009-10, and the German Zeitverwendungserhebung, 2012-13, have sufficient observations to allow examining the theory of household production in much more detail than ever before. We identify income effects on time use by...

This paper investigates supply-side discrimination in the labor market for Boston taxi drivers. Using data on millions of trips from 2010-2015, I explore whether the labor supply behavior of taxi drivers differs by the gender, racial/ethnic, or age composition of Boston neighborhoods. I find...

This article examines the structure of gender and ethnic wage gaps, and the distribution of both paid and unpaid work in LAC countries. The results indicate that women are highly discriminated in the job market and undertake most of the domestic activities of the households. The indigenous...