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 they receive is reduced. This paper 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. It examines the work incentives using the Effective Tax Rates model in STINMOD, NATSEM's static microsimulation model of the tax and transfer system.
|Number of pages||28|
|Publication status||Published - 2003|
|Event||2003 National Social Policy Conference - , Australia|
Duration: 9 Jul 2003 → …
|Conference||2003 National Social Policy Conference|
|Period||9/07/03 → …|
Toohey, M., & Beer, G. (2003). Is it Worth Working Now? Financial Incentives for Working Mothers under Australia's New Tax System. 1-28. Paper presented at 2003 National Social Policy Conference, Australia.