Tax reform, population ageing and the changing labour supply behaviour of married women

Apps, Patricia

doi:10.1007/978-3-642-77250-4_7

Cited by 4 publications

(6 citation statements)

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“…The extent to which these reforms are successful in increasing participation, however, is likely to depend on the labour‐supply responses of key groups in society – in particular married women and lone parents – who appear to be particularly sensitive to the financial return to market work (see e.g. Apps, 1991; Blundell et al ., 2000; Doiron & Kalb, 2002, 2005; Creedy et al ., 2003; Blundell & Hoynes, 2004; Eissa & Hoynes, 2004). Apps (1991) argues, for example, that understanding shifts in the labour supply of married women is particularly important in predicting the fiscal effects of demographic change.…”

Section: Introductionmentioning

confidence: 99%

“…Apps, 1991; Blundell et al ., 2000; Doiron & Kalb, 2002, 2005; Creedy et al ., 2003; Blundell & Hoynes, 2004; Eissa & Hoynes, 2004). Apps (1991) argues, for example, that understanding shifts in the labour supply of married women is particularly important in predicting the fiscal effects of demographic change. To the extent that increasing female labour supply results in an expansion of the tax base, the expected budget deficits arising from population ageing become less problematic 2…”

Section: Introductionmentioning

confidence: 99%

“…2 2 In fact, Apps (1991) argues that in the face of increasing female labour force participation, changes to the tax‐benefit system may be unnecessary and could induce counter‐productive labour‐supply responses by imposing higher effective marginal tax rates on the earnings of married women. …”

mentioning

confidence: 99%

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Improving the Modelling of Couples’ Labour Supply*

2008

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We study work hours of Australian couples using a structural labour‐supply model. We introduce model improvements which allow error in wage estimation and unobserved influences on partners’ non‐market time to be correlated with one another and with own wage. This more realistic model produces wage elasticities – 0.26 (men) and 0.50 (women) – twice as large as those found without these innovations. Australian Government changes to the tax and transfer system between 2004 and 2006 are predicted to have little impact on participation and labour supply. Average weekly family income is predicted to increase by $65 per week.

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Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Improving the Modelling of Couples’ Labour Supply*

2008

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“…The study of FLMA is deemed having a foundational role in the creation of labour economics (Heckman and MaCurdy, 1980). Through these studies, FLMA has been found to be important for economic growth rate (Klasen and Lamanna, 2009;Diebolt and Perrin, 2013), level of development (Tzannatos, 1999;Bandiera and Natraj, 2013), and fiscal sustainability of the welfare state, especially in aging societies (Apps, 1991;Hirazawa et al, 2014). Despite such economic significance, FLMA cannot be regarded as a uniquely economic phenomenon.…”

Section: Introductionmentioning

confidence: 99%

Religiosity and female labour market attainment in Canada: the Protestant exception

Dilmaghani

Dean

2016

International Journal of Social Economics

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Purpose – The relationship between religiosity and female labour market attainment has been widely investigated for the USA; however, no comparable study has been undertaken for the Canadian context. The purpose of this paper is to redress this critical oversight of the literature by examining the impact of religiosity on Canadian female labour supply, both at extensive and intensive margins. Design/methodology/approach – Using data from the Canadian Ethnic Diversity Survey, the authors consider all the measurable dimensions of religiosity, for the pooled sample, as well as by religious group. A wide array of control variables is included in the regressions to insure the reliability of the estimates. Findings – The authors find that overall religiosity inversely relates to female labour supply in Canada. When the impact of religiosity is assessed on a by religion basis, it is revealed that Protestant females are penalized, by far the most. Practical implications – The result is comparable with the pattern uncovered in the USA for Conservative Protestant females. Unlike what can be expected, no statistically significant difference is detected between religious-nones and Catholics, suggesting a convergence of gender ideologies. Originality/value – The investigation reveals interesting patterns that not only contribute to the current state of literature, but also motivate future research. Fairlie and Oaxaca-Blinder decomposition techniques are also used to further explore attainment gaps among the religious groups.

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“…The negative effects on female labour supply of reducing the progressivity of the personal income tax and withdrawing benefits on family income are estimated inApps (1991) using the parameters of a labour supply model estimated on Australian unit record data.…”

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confidence: 99%

Taxation and Labour Supply

Apps¹

2018

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Cross country comparisons of lifecycle labour supplies show that female hours of market work are significantly lower in Australia than in other comparable OECD countries, notably, the US, UK and Sweden. This paper argues that an explanation can be found in the rate structure of the Australian family income tax system, in combination with a poorly developed and costly childcare sector. A detailed analysis of marginal and average tax rates shows how various policy instruments are used to set rates on the income of a second earner, typically the female partner, that reduce her net wage to a level that makes it difficult to finance childcare from the additional income. The system is also shown to be unfair. The paper proposes a return to a progressive individual income tax, with universal family benefits, together with the development of a high quality, education oriented, public sector childcare system.

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Tax reform, population ageing and the changing labour supply behaviour of married women

Cited by 4 publications

References 6 publications

Improving the Modelling of Couples’ Labour Supply*

Improving the Modelling of Couples’ Labour Supply*

Religiosity and female labour market attainment in Canada: the Protestant exception

Taxation and Labour Supply

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