This paper measures the 2007-13 evolution of employment tax rates in the U.K. and the U.S. The U.S. changes are greater …, in the direction of taxing a greater fraction of the value created by employment, and primarily achieved with new … employment during its "austerity" period. Tax rate measurements are a first ingredient for cross-country comparisons of labor …

fiscal shocks and non-fiscal shocks on the gender composition of employment. We show that contractionary non-fiscal shocks … lead to man-cessions, i.e. employment falls and more strongly so for men. By contrast, an expansionary fiscal shock … predominantly raises the employment of women. Taken together, these results imply a trade-off dilemma for policy that seeks to …

of taxation; iii) both the demand and supply-side effects; iv) effects on both output and employment.We build a three … unpaid care. Hours of employment in the social sector and the rest of the economy are determined by output and labour … productivity in the relevant sectors, and social norms about occupational segregation determines hours of employment of women and …