This paper reviews the literature on optimal taxation of labour income and the empirical work on labour supply and the elasticity of taxable income in Sweden. It also presents an overview of Swedish taxation of labour income, offers calculations on the development in effective marginal tax rates...

This paper investigates the extent to which cross-country differences in aggregate participation rates can be explained by divergence in tax-benefit systems. We take the example of two countries, the Czech Republic and Hungary, which – despite a lot of similarities – differ...

This paper investigates the extent to which cross-country differences in aggregate participation rates can be explained by divergence in tax-benefit systems. We take the example of two countries, the Czech Republic and Hungary, which – despite a lot of similarities – differ markedly in...

Household production is an important non-market activity and the empirical literature has developed different methods towards valuing household production without, however, providing a rigorous theoretical foundation for the various approaches. We follow the literature spawned by Becker (1965)...

The paper provides a generalization of Becker’s theory of the allocation of time. The paper assumes that household time plays three roles: as leisure, household work and household labour supply, with separate utility valuations for each use of time. The paper also considers the case where...

The Universal Child Care Benefit (UCCB) represents one of the largest transfer programs administered by the Canadian government, representing 4.5 percent of federal transfers to individuals. The UCCB – which provides $100 monthly to parents for every child under six years of age –...

I study the effect of a universal child-related income transfer on the labour supply of married individuals. Using a difference-in-differences estimator, I find the Canadian Universal Child Care Benefit has significant negative income effects. The likelihood of lower-educated mothers to...

Wenn es um die Frage der Vereinbarkeit von Familie und Beruf geht, wird meist die Betreuungsproblematik von erwerbswilligen und erwerbstätigen Müttern mit Kleinkindern betrachtet. Diese Analysen zeigen jedoch, dass ein Ausbau der Betreuung von Schulkindern in Deutschland ähnliche Effekte...

This paper focuses on the economic dimension of rural transformation (or structural transformation) in Turkey. It investigates the development of labour demand and supply in rural areas over the past two decades. For that purpose, three longitudinal case studies were conducted in three different...