For the purpose of studying the consequences of the ageing of the Swedish population a group of scientists have enlarged the microsimulation model SESIM - originally developed at the Swedish Ministry of Finance - with modules that simulate health status, take up of sickness benefits, retirement,...

This study contributes to the literature on how parenthood affects the withincouple gender earnings gap. It examines how this 'child penalty' on women's earnings varies with the education level of both partners and the woman's relative education within the couple. Using Austrian register data on...

We study income responses to income tax changes by using a large panel of Swedish tax payers over the period 1991-2002. Changes in statutory tax rates as well as dis-cretionary changes in tax bracket thresholds provide exogenous variations in tax rates that can be used to identify income...

Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are much higher among Austrian mothers. In order to find out to what extent these differences can be attributed to differences in the tax transfer system, we perform a comparative...

We study the effect of family income and maternal hours worked on child development. Our instrumental variable analysis suggests different results for cognitive and behavioral development. An additional 1,000 USD in family income improves cognitive development by 4.4 percent of a standard...

This paper analyzes the relationship between work-promoting policies and child development. First, we provide new comprehensive evidence of the unintended consequences for child development of the Earned Income Tax Credit expansions during the 1990s in the United States. Second, our...

Americans work more than Europeans. Using micro data from the U.S. and 17 European countries, we study the contributions from demographic subgroups to these aggregate level differences. We document that women are typically the largest contributors to the discrepancy in work hours. We also...

elasticity of taxable income with respect to the net-of-tax rate, i.e., one minus the marginal tax <p> rate. We offer new evidence on this matter by making use of a large panel of Swedish tax payers over the period 1991-2002. Changes in statutory tax rates as well as discretionary changes in tax...</p>

This paper presents LINDA - a register-based longitudinal data set for Sweden. LINDA consists of a large panel of individuals, and their household members, which is representative for the population during the period 1960 to 1998. As future years become available, this information will be added...

This paper examines the relationship between parenthood and life satisfaction using longitudinal data on women from the German Socio-Economic Panel. Previous studies have focused on satisfaction differences between parents and comparable childless adults, mostly finding small and often negative...