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

  • Patricia Apps
Conference paper
Part of the Population Economics book series (POPULATION)

Abstract

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.

Keywords

Labour Supply Married Woman Married Couple Female Labour Supply Cash Benefit 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Springer-Verlag Berlin · Heidelberg 1992

Authors and Affiliations

  • Patricia Apps
    • 1
    • 2
  1. 1.University of SydneyFaculty of LawSydneyAustralia
  2. 2.Department of Economics, Research School of Social ScienceAustralian National UniversityAustralia

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