The subsidy of childcare for pre-school-age children has moved rapidly up the political agenda in the UK, and government policy has developed considerably in this area. In his 1990 Budget, John Major introduced income tax relief for childcare provided by the employer at the workplace. Since...

The 1980s' tax reforms and the changing dispersion of wages offer one of the best opportunities yet to estimate labour supply effects. Nevertheless, changing sample composition, aggregate shocks, the changing composition of the tax paying population and discontinuities in the tax system create...

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This paper explores an extention of behavioural microsimulation modelling so that third round effects of a policy change can be simulated. The first round effects relate to fixed hours of work, while second round effects allow for changes in desired hours of work at unchanged wages. Third round...

We consider the implementation of Kernel methods in empirical microeconomics with specific application to Engel curve estimation in the analysis of consumer behavior. A set of recently developed tests for the parametric null hypothesis against a nonparametric alternative are discussed and...

Childcare subsidies are typically advocated as a means to making paid employment profitable for mothers, but also have important ramifications for the use and quality of paid childcare. Even if one is concerned primarily with the quantity aspect, the quality dimension cannot be ignored. This...

Health of the ageing population has the potential to place considerable pressure on future government spending. In the Australian context, this concern has been expressed in several government reports over the last decade. In response to such fiscal concerns, a dynamic microsimulation model,...