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The Household, Time Use and Tax Policy

Author

Listed:
  • Patricia Apps
  • Ray Rees

Abstract

This paper is concerned with modelling household decisions and the welfare effects of tax policy. It seeks to emphasise the importance of a model that incorporates household production and can take account of the evident female labour supply heterogeneity across two-parent families. If, after having children, some proportion of households substitute domestic for market labour supply, the income and consumption variables used as the tax base in most countries may be poorly correlated with living standards. Taxes and welfare programs based on these variables may increase inequality by shifting the overall tax burden to low and middle wage families with both partners in work, away from families with much higher wages and in which only one member works to earn the same joint market income. The paper combines data on time use, income, taxes and benefits to show how they track female labour supply over the life cycle, resulting in much higher tax burdens on two-earner households. (JEL D13, D91, H31, J22)

Suggested Citation

  • Patricia Apps & Ray Rees, 2004. "The Household, Time Use and Tax Policy," CESifo Economic Studies, CESifo Group, vol. 50(3), pages 479-500.
    • Handle: RePEc:oup:cesifo:v:50:y:2004:i:3:p:479-500.
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    File URL: http://hdl.handle.net/10.1093/cesifo/50.3.479
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    Citations

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    Cited by:

    1. Quentin Wodon & Elena Bardasi, 2006. "Measuring Time Poverty and Analyzing its Determinants: Concepts and Application to Guinea," Economics Bulletin, AccessEcon, vol. 10(12), pages 1-7.
    2. Pamella Spelman & Umakrishnan Kollamparambil, 2024. "Subjective time poverty: a gendered analysis," EERI Research Paper Series EERI RP 2024/07, Economics and Econometrics Research Institute (EERI), Brussels.
    3. Ezequiel Uriel & Javier Ferri & Maria Luisa Molto, 2005. "Estimation of an Extended SAM with household production for Spain 1995," Economic Systems Research, Taylor & Francis Journals, vol. 17(3), pages 255-278.
    4. Ilkkaracan, Ipek & Kim, Kijong & Masterson, Tom & Memiş, Emel & Zacharias, Ajit, 2021. "The impact of investing in social care on employment generation, time-, income-poverty by gender: A macro-micro policy simulation for Turkey," World Development, Elsevier, vol. 144(C).
    5. repec:ebl:ecbull:v:10:y:2006:i:12:p:1-7 is not listed on IDEAS
    6. Fatima Iqbal & Muhammad Bilal Ahmad & Rai Imtiaz Hussain & Sohail Aslam & Hafiz Fawad Ali, 2020. "Time Poverty among Working Females in Pakistan: A Qualitative Study," International Journal of Economics and Financial Issues, Econjournals, vol. 10(4), pages 170-175.

    More about this item

    JEL classification:

    • D13 - Microeconomics - - Household Behavior - - - Household Production and Intrahouse Allocation
    • D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply

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