In this article we estimate the effect of spousal labour force participation on the participation of older men in Australia. We find that the decision of a wife to work or not influences positively, and in a causal fashion, the decision of her husband to work or not. We use counterfactual analysis to estimate the impact of the increasing labour force participation of a wife on her husband�…

This concise introduction to the economic theories of taxation is intuitive yet rigorous, relating the theories both to existing tax systems and to key empirical studies. The book offers a thorough discussion of the consequences of taxes on economic decisions and equilibrium outcomes, as well as useful insights into how policy makers should design taxes. It covers issues of central policy impor…