Tax reform, population ageing and the changing labour supply behaviour of married women.
"The burden of financing retirement incomes in an ageing population is predicted to rise sharply in future decades.  This paper investigates the effects of reforms to the Australian tax-benefit system involving a greater reliance on proportional taxation for raising revenue and a more targeted welfare system for cutting government expenditure, in order to reduce expected budget deficits.  Estimates of changes in net incomes and hours of work suggest that reforms of this kind shift the tax burden to lower and middle income households with a second earner and that they can have counter-productive labour supply effects.  The study explores the impact of projected increases in female work force participation and illustrates the importance of shifts in the labour supply of married women in predicting the fiscal effects of demographic change."
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D001315:Australia; D003710:Demography; D019049:Developed Countries; D004467:Economics; D004651:Employment; D005191:Family Characteristics; D005376:Financial Management; D005380:Financing, Government; D006076:Government; D006285:Health Planning; D006280:Health Workforce; D007182:Income; D010139:Pacific Islands; D011057:Politics; D011153:Population; D011157:Population Dynamics; D011640:Public Policy; D012179:Retirement; D012456:Salaries and Fringe Benefits; D012923:Social Class; D012939:Social Planning; D012943:Social Security; D012959:Socioeconomic Factors; D013660:Taxes
Australia; Demographic Aging; Demographic Factors; Developed Countries; Dual Income Family; Economic Factors; Employment Status; Family And Household; Family Characteristics; Financial Activities; Financing, Government; Government; Health And Welfare Planning; Human Resources; Income; Labor Force--women; Macroeconomic Factors; Oceania; Policy; Political Factors; Population; Population Dynamics; Retirement; Social Planning; Social Policy; Social Security; Socioeconomic Factors; Socioeconomic Status; Taxation; Wages