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UK and Australia have lowered tax rates on high incomes and expanded tax credits and family transfer payments that are withdrawn on the joint income of a couple.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...

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...

This paper looks at the role of part-time work in labour mobility for 11 European countries. We find some evidence of part-time work being used as a stepping stone into full-time employment, but for a small proportion of individuals (less than 5%). Part-time jobs are also found to be more...

In this paper, we estimate a collective model of household labour supply à la Chiappori on British two-earner couples, using data from the British Household Panel Survey (BHPS). We find that family members do not pool their resources: the unitary model is rejected. We estimate a sharing rule...

The number of lone parent families in Australia has grown dramatically over the last twenty years, as has the level of public income support for this group. This paper develops a cross-section modelling framework which pays close attention to the complexities of the budget constraint and...

It is well known that the estimation of a labour supply function is complicated because of the non-linear budget constraint an individual faces. This non-linearity may arise from a variety of reasons - the structure of the tax/benefit scheme, overtime rates etc. Non-linearities also cause...

<p>In this paper we provide an overview of the literature relating labour supply to taxes and welfare benefits with a focus on presenting the empirical consensus. We begin with a basic continuous hours model, where individuals have completely free choice over their hours of work. We then consider...</p>