Optimal tax rules are used to evaluate the optimality of taxation for lone mothers in Germany and Britain. The theoretical model is combined with elasticities derived from the structural estimation of lone mothers' labour supply. For both countries we do not find that in-work credits with...

This paper reviews various techniques for quantifying financial incentives to work, shows how financial work incentives have changed across the population since 1979, and estimates how much of these changes are due to changes in the tax and benefit system.

This article analyses individual decisions regarding participation in two leisure activities: sports and culture. Using data from the 2002–2003 Spanish Time Use Survey (TUS), information was collected on the number of times an individual participated in sports and attended cultural events in...

Participation in sports and participation in cultural activities are usually considered separately in economic empirical studies. Because both of these activities are forms of leisure, this paper analyzes the determination of their consumption as joint and related decisions. Our theoretical...

Este es un trabajo de carácter empírico que estudia la relación entre las decisiones individuales relativas al deporte activo y pasivo, a partir de una encuesta realizada en la Comunidad Foral de Navarra en el año 2007. En primer lugar, se analiza la práctica deportiva y la asistencia a...

This paper aims to contribute to the knowledge regarding individual consumption on sports attendance—a subject that has been rarely analyzed in the economic literature due to the lack of appropriate databases. Specifically, we analyze the determinants of sports attendance consumption using...

The aim of this article is to extend the standard neoclassical consumer theory to explain the allocation of individual time to physical activity and sports. The authors assume a Constant Elasticity of Substitution (CES) utility function and they estimate the model using the Seemingly Unrelated...