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dc.contributor.authorDockery, Alfred Michael
dc.contributor.authorOng, Rachel
dc.contributor.authorWood, G.
dc.date.accessioned2017-01-30T13:26:53Z
dc.date.available2017-01-30T13:26:53Z
dc.date.created2012-05-30T20:00:40Z
dc.date.issued2011
dc.identifier.citationDockery, Alfred Michael and Ong, Rachel and Wood, Gavin. 2011. Measuring work disincentives: Taxes, benefits and the transition into employment. Australian Journal of Labour Economics. 14 (3): pp. 265-288.
dc.identifier.urihttp://hdl.handle.net/20.500.11937/31694
dc.description.abstract

Disincentives to employment participation arising from the tax-benefit system have been a major concern for welfare reforms. Data from the Household, Income and Labour Dynamics in Australia Survey are used to generate and test the robustness of three commonly used disincentive measures for non-working Australians: effective marginal tax rates, replacement rates and participation tax rates. The results of transition models suggest financial disincentives as measured in the current period have a large effect on employment outcomes one year later, and the replacement rate is the preferred measure for modelling disincentives facing the unemployed. While attracting most attention in the welfare-to-work debate, effective marginal tax rates are found to be an inappropriate measure of work disincentives facing the non-employed.

dc.publisherThe Centre for Labour Market Research, Curtin Business School, Curtin University of Technology
dc.subjectlabor supply
dc.subjectincome tax
dc.subjectincentives in industry
dc.subjecthousehold surveys
dc.titleMeasuring work disincentives: Taxes, benefits and the transition into employment
dc.typeJournal Article
dcterms.source.volume14
dcterms.source.number3
dcterms.source.startPage265
dcterms.source.endPage288
dcterms.source.issn13281143
dcterms.source.titleAustralian Journal of Labour Economics
curtin.departmentSchool of Economics and Finance
curtin.accessStatusOpen access


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