on being in employment. This paper surveys recent tax-benefit reforms in Germany, the Netherlands, Italy, The UK, France … tax cuts. In an effort to encourage the taking up of work - especially amongst the less productive workers - policymakers … have shown increasing interest in targeted tax and social security contribution rebates as well as in benefits conditional …

women using data from the Survey of Labour and Income Dynamics 1996-2005. We use the Canadian Tax and Credit Simulator … (CTaCS) and detailed information on the structure of income at the household level to compute the marginal tax rates faced by … each individual. We then use these marginal tax rates to compute net own-wage, spouse-wage, and non-labour income. We show …

from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife … effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting … sensitivity analysis shows that the collective model would be required if the tax reform was both radical and of extended scope. …

from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife … effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting … sensitivity analysis shows that the collective model would be required if the tax reform was both radical and of extended scope. …

from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife … effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting … sensitivity analysis shows that the collective model would be required if the tax reform was both radical and of extended scope. …

from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife … effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting … sensitivity analysis shows that the collective model would be required if the tax reform was both radical and of extended scope …

It is often argued that the tax on continued work should be removed by implementing actuarially fair schemes. However …