Ray Rees


Taxation, labour supply and saving

In recent years, the US, UK and Australia have lowered tax rates on high incomes and expanded tax credits and family transfer payments that are withdrawn on the joint income of a couple. These reforms result in significant changes in the structure of marginal and...

The taxation of couples

This paper is concerned with the question of how couples should be taxed. One reason for the importance of this issue is simply that the overwhelming majority of individuals live in households formed around couples, and so it could be argued that empirically, this is...

Gender, time use and public policy over the life cycle

Patricia Apps and Ray Rees compare gender differences in the allocation of time to market work, domestic work, child care, and leisure over the life cycle, using survey data for three countries: Australia, the UK and Germany. They discuss the extent to which gender differences...

The economics of a two tier health system: a fairer Medicare?

Patricia Apps, Ray Rees and Elizabeth Savage analyse the Howard government's recent Medicare reform. {C} Using models of the physician's behaviour and of a household's demand for medical insurance under the proposed system, they argue that those most likely to be made worse off are...