[…] derive revenue-neutral parameters for four different types of tax regimes (Austria, Germany, Hungary and Spain). We then analyze possible implications from a hypothetical switch to smoother income tax tariffs. We find that smooth tax functions eliminate the most extreme cases of bracket creep, while the impact on income inequality is mostly negligible, but uniformly reducing.

This report outlines the impact of parenthood on the work outcomes of mothers and fathers. Mothers face a long-term employment penalty, comprising shorter hours and lower hourly earnings. Fathers too struggle to balance their work responsibilities with caring for their family. Supporting parents back into work can help the economy tap into a skilled […]

[…] over this period. We propose a hypothesis to reconcile these two trends: that when they are making key human capital decisions, women in modern cohorts underestimate the impact of motherhood on their future labor supply. Using an event-study framework, we show substantial and persistent employment effects of motherhood in U.K. and U.S. data. We […]

[…] ill-equipped to deal with the looming ageing of the Baby Boom generation. An Oaxaca decomposition shows that the relative decline of US participation rates with respect to the UK is roughly equally attributable to characteristics, which have become less favourable over time, and the impact of those characteristics, which have become more adverse to participation.

[…] positive health behaviours such as a healthy diet and physical exercise. If these positive health behaviours are continued across large population groups, this could have a positive impact on non-communicable disease prevalence rates. 3) Best practice apps include Gray Matters, that has been shown to improve health behaviours that can reduce the risk of […]

[…] findings on the number and percentage of people living in poverty based on this approach are provided. In line with the Commission’s wider measurement framework, results are also provided for the depth and persistence of poverty as well as the wider factors that can impact on the lives of people in poverty (Lived Experience Indicators).