A review of studies on the distributional impact of consumption taxes in OECD countries

Consumption taxes are only rarely assessed for their impact on the economic well-being of individuals. This paper reviews various studies on this issue. It first describes the large differences in the size and structure of these taxes among OECD countries, and then reviews the types of assumptions that are typically made when estimating the […]

Impact of cultural diversity on wages and job satisfaction in England

This paper combines individual data from the British Household Panel Survey and yearly population estimates for England to analyse the impact of cultural diversity on individual wages and on different aspects of job satisfaction. Do people living in more diverse areas have higher wages and job satisfaction after controlling for other observable characteristics? The […]

Impact of cultural diversity on wages and job satisfaction in England

This paper combines individual data from the British Household Panel Survey and yearly population estimates for England to analyse the impact of cultural diversity on individual wages and on different aspects of job satisfaction. Do people living in more diverse areas have higher wages and job satisfaction after controlling for other observable characteristics? The […]

The impact of free, universal pre-school education on maternal labour supply

We estimate the impact of free, universal pre-school education for three year olds on maternal labour supply in England, exploiting discontinuities arising from date of birth eligibility cut-offs and geographical variation in the speed at which the entitlement effectively covered all children. The impacts using geographical variation in the roll-out imply that the expansion […]

The impact of students’ part-time work on educational outcomes

This paper addresses the issue of school students’ part-time employment in the last year of compulsory education, and its impact on educational outcomes. Estimating the causal effect is not straightforward. Firstly, those who obtain part-time employment could have certain unobservable characteristics, which also have an impact on their educational outcomes. Secondly, the decisions to […]

The design of in-work benefits: how to boost employment and combat poverty in Belgium

[…] countries. Most papers in this domain have investigated existing in-work benefits (for an overview see e.g. Kenworthy, 2015). We take a different approach as we evaluate the impact of different design components on work incentives and poverty indicators by building step-by-step a stylised working tax credit. By different design components we mean: is the […]

Wage progression and the gender wage gap: the causal impact of hours of work

[…] may be different from each other in all sorts of other ways that are difficult to control for, meaning that researchers risk bundling up the actual causal impact of experience with the impacts of other factors that also affect wages or wage progression. In the new working paper, we employ a technique to get […]

Policy recommendations on the gender effects of changes in tax bases, rates, and units: results of microsimulation analyses for six selected EU member states

The design of tax systems has a considerable impact on the personal distribution of income and wealth at the household and the individual level, and due to the gender-differentiated socio-economic conditions also in a gender perspective. One of the most important areas of taxation is the taxation of personal incomes through the personal income […]