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Apps, Patricia; Rees, Ray - Research School of Economics, College of Business and … - 2008

In recent years, the US, UK and Australia have lowered tax rates on high incomes and expanded tax credits and family transfer payments that are withdrawn on the joint income of a couple. These reforms result in significant changes in the structure of marginal and average income tax rates. In...

Persistent link: https://www.econbiz.de/10004977254

Tax Reform, Targeting and the Tax Burden on Women

Apps, Patricia - Research School of Economics, College of Business and … - 2009

In the early 1980’s Australia had a highly progressive, individual based income tax and families received support for dependent children in the form of universal family allowances. The introduction of income tests for child support payments based on family income (now in the form of Family Tax...

Persistent link: https://www.econbiz.de/10004966282

Family Taxation: An Unfair and Inefficient System

Apps, Patricia - Research School of Economics, College of Business and … - 2006

This paper presents an analysis of the 2005-06 family tax system comprising the personal income tax, the Medicare Levy, Family Tax Benefits Parts A and B and tax offsets. The results show that most families are now taxed, in effect, on the basis of joint income. Through a succession of reforms...

Persistent link: https://www.econbiz.de/10004968010

Tax Policy and Returns to Education

Booth, Alison L.; Coles, Melvyn B. - Research School of Economics, College of Business and … - 2008

This paper considers how asymmetric tax treatment, where labour market earnings are taxed but household production is untaxed, aspects educational choice and labour supply. We show that taxes on labour market earnings can generate a large (non-marginal) switch to home production and the ensuing...

Persistent link: https://www.econbiz.de/10004977270

Optimal Taxation, Child Care and Models of the Household

Apps, Patricia; Rees, Ray - Research School of Economics, College of Business and … - 2012

This paper presents for the .rst time the properties of optimal piece-wise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the analysis of the interaction of second earner wage di¤erences, variation in prices of bought-in...

Persistent link: https://www.econbiz.de/10011079132

Capital Income Taxation and the Mirrlees Review

Apps, Patricia; Rees, Ray - Research School of Economics, College of Business and … - 2012

The Mirrlees Review of the UK tax system, together with its companion volume of research papers, can be expected to influence future discussions of tax reform. Indeed, this can already be recognised in the Henry Review. As far as income taxation is concerned, the most substantive recommendation...

Persistent link: https://www.econbiz.de/10011079147

Gender, Time Use and Public Policy Over the Life Cycle

Apps, Patricia; Rees, Ray - Research School of Economics, College of Business and … - 2005

In this paper we compare gender differences in the allocation of time to market work, domestic work, child care, and leisure over the life cycle. Time use profiles for these activity categories are constructed on survey data for three countries: Australia, the UK and Germany. We discuss the...

Persistent link: https://www.econbiz.de/10005032875

Why the Henry Review Fails on Family Tax Reform

Apps, Patricia - Research School of Economics, College of Business and … - 2010

While acknowledging the importance of fairness and the need to avoid creating disincentives in the design of tax reform, the Henry Review recommends a simplified Personal Income Tax and child payments withdrawn on a single family income test. This paper shows that the proposed reforms would...

Persistent link: https://www.econbiz.de/10008483747

Active Labour Market Policy Effects for Women in Europe - A Survey

Bergemann, Annette; den Berg, Gerard J van - C.E.P.R. Discussion Papers - 2007

We survey the recent literature on the effects of active labour market policies on individual labour market outcomes like employment and income, for adult female individuals without work in European countries. We consider skill-training programs, monitoring and sanctions, job search assistance,...

Persistent link: https://www.econbiz.de/10005662001

Why is there a spike in the job finding rate at benefit exhaustion?

Boone, Jan; Ours, Jan C van - C.E.P.R. Discussion Papers - 2009

Putting a limit on the duration of unemployment benefits tends to introduce a "spike" in the job finding rate shortly … jobs are permanent. We use a dataset on Slovenian unemployment spells to test this prediction and find supporting evidence …. We conclude that the spike in the job finding rate suggests that workers exploit unemployment insurance benefits for …

Persistent link: https://www.econbiz.de/10008527075