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Financial incentives to work for married mothers under a new tax system


  • Matthew Toohey

    () (University of Canberra)

  • Gillian Beer

    (University of Canberra)


The introduction of A New Tax System in July 2000 included substantial changes to social security payments, including family assistance and child care subsidies. Most of these payments are income tested, so that as a family’s income increases the amount of government assistance it receives is reduced. This article analyses the impact of increasing income and child care costs on the financial incentives for women with children to increase their participation in paid work. The results show that for some families increasing the mother’s hours of work has a very small impact on the family’s disposable income.

Suggested Citation

  • Matthew Toohey & Gillian Beer, 2004. "Financial incentives to work for married mothers under a new tax system," Australian Journal of Labour Economics (AJLE), Bankwest Curtin Economics Centre (BCEC), Curtin Business School, vol. 7(1), pages 53-69, March.
  • Handle: RePEc:ozl:journl:v:7:y:2004:i:1:p:53-69

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    More about this item


    Fiscal Policies and Behavior of Economic Agents: Household (effects on labor supply) Social Security and Public Pensions Econometric Modeling: Other;

    JEL classification:

    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
    • C59 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Other


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