Globalization and automation might imply deep changes on the labour market. An important policy issue is whether and how the tax-transfer rules should be reformed to cope with those changes. While the prevailing response has consisted of more sophisticated designs of mean-testing and targeting,...

In this study, we estimate the effects of childbirth on female labour supply by using Japanese data. The novel contributions of our study are twofold. Firstly, we include the effects of unobserved preferences on female labour supply. Secondly, we apply a dynamic version of the sequential...

This paper investigates the effect of household size, and in particular of the number of children of different age groups, on poverty, defined as being in a situation of low income. We apply various static and dynamic probit models to control for the endogeneity of the variables of interest and...

We analyse the determinants of poverty transitions, defined as movements across a low-income threshold, in Luxembourg. Data used are those from the Luxembourg socio-economic panel ‘Liewen zu Lëtzebuerg’ (PSELL3) running from 2003 to 2009. Using an endogenous switching first-order Markov...

In this paper we propose a tax and benefit reform to increase the working hours and to decrease the welfare participation of single mothers in Sweden. We have access to highquality tax and income data, and use a detailed tax-benefit program to generate precise budget-sets. We formulate and...

In this paper, we formulate and estimate a structural, static model of household labor supply and multiple welfare program participation. Given the complicated nature of both the income tax schedule and the benefit rules for different welfare programs, we use unique access to a very detailed...

The purpose of this paper is to evaluate a recent Swedish in-work tax credit reform where we pay particular attention to labor market exclusion; i.e. individuals in as well as outside the labor force are included in the analysis. To highlight the importance of the joint effects from the tax and...