Australian Taxation Office (ATO) and his colleagues for supplying us with the microdata used in this analysis. Andrew Norton, John Quiggin, Maria Racionero, Chris Ryan, Susanne Schmidt, seminar participants at the ATO, Macquarie University and the University of Queensland, two anonymous referees and editor Paul Miller provided valuable comments and suggestions on earlier drafts. None of the abo...

Normative Evaluation of Tax Policies: From Households to Individuals We analyze the impact on French couples of a tax policy change – the introduction of a family tax credit – using jointly a collective model of household labor supply and a tax-benefit microsimulation program. In a first step, we suggest a larger interpretation of labor supply behaviors which represent a general concept of ‘eff...

In eukaryotes, the 40 S ribosomal subunit serves as the platform of initiation factor assembly, to place itself precisely on the AUG start codon. Structural arrangement of the 18 S rRNA determines the overall shape of the 40 S subunit. Here, we present genetic evaluation of yeast 18 S rRNA function using 10 point mutations altering the polysome profile. All the mutants reduce the abundance of t...

We use the Survey of Consumer Finances to measure the change in federal tax liability that would result should mortgage interest no longer be deductible from taxable income. We argue that the elimination of this housing tax provision would lead households to reshuffle their balance sheet, thereby lowering the amount of interest income taxes collected. We find that the cost of this tax provision...

Anti-smoking policies can in theory make smokers better o , by helping smokers with time-inconsistent preferences commit to giving up or reducing the amount they smoke. We use almost 20 years of British individual-level panel data to explore the impact on self-reported psychological well-being of two policy interventions: large real-terms increases in tobacco excise taxes and bans on smoking in...

In this paper we study the corrective role of income taxation in a model with the Gul and Pesendorfer type of temptation and self-control preferences embedded with labor/leisure choice. “Excessive” impatience created by the presence of temptation in preferences causes a bias in favour of present consumption and a two-dimensional problem: under-saving and over-supply-of-labor. In such an environ...

We use the U.S. Survey of Consumer Finances to measure the change in federal tax liability that would result should mortgage interest no longer be deductible from taxable income. We argue that the elimination of this housing tax provision would lead households to reshuffle their balance sheet, thereby lowering the amount of interest income taxes collected. We find that the cost of this tax prov...

The Consequences of ‘In-Work’ Benefit Reform in Britain: New Evidence from Panel Data In October 1999, the British government enacted the Working Families’ Tax Credit, a generous tax credit aimed at encouraging work among low-income families with children. This paper uses longitudinal data collected between 1991 and 2001 to evaluate the effect of this reform on single mothers. We identify this ...

This paper reviews potential explanations of the continued fertility decline in developed countries that are provided by the economic theory of the family and discusses their implications regarding the appropriateness of public interventions. Theoretical approaches covered are the quantity–quality interaction in parental fertility decisions; time-allocation models with rising opportunity costs ...

Fertility, Female Labor Supply and Public Policy Historically, in virtually all developed economies there seems to be clear evidence of an inverse relationship between female labor supply and fertility. However, particularly in the last decade or so, the relationship across countries has been positive: for example countries like Germany, Italy and Spain with the lowest fertility rates also have...