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Patricia Apps

Patricia Apps is Professor of Public Economics, Faculty of Law, University of Sydney, Adjunct Professor, ANU and UTS, Fellow of the Academy of Social Sciences in Australia, and Research Fellow of the Institute of Labor Economics (IZA), Germany. Her research covers a wide range of areas in Public Economics. She has undertaken extensive analysis of the effects of tax policy on household labour supply, saving and fertility decisions, and has been a major contributor to the new literature on the economics of the household. Her publications have appeared in leading international journals including the American Economic Review and Journal of Political Economy. She is joint author of Public Economics and the Household (Cambridge University Press, 2009).
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Working paper

Gender equity in the tax-transfer system for fiscal sustainability

In the 1980s the Australian Personal Income Tax was highly progressive and family payments were universal. The system ranked well in terms of gender equity and female labour supply incentives. During the Howard years the progressivity of the rate scale declined dramatically despite rising inequality...
Transcript

Why the Henry Review fails on family tax reform

This paper shows that the proposed reforms would consolidate the existing family tax system, which clearly fails in terms of both fairness and disincentives. In the early 1980’s Australia had a highly progressive individual income tax and universal family payments. The paper proposes a return...
Report

Tax reform, targeting and the tax burden on women

The paper proposes a return to a progressive individual based income tax and universal family payments for dependent children, for reasons of both fairness and efficiency, and argues for the elimination of policy instruments that create complexity and serve only to reduce the transparency of...
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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UK and Australia have lowered tax rates on high incomes and expanded tax credits and family transfer payments that are withdrawn on the joint income of a couple.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...
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Taxation and labour supply

Cross country comparisons of lifecycle labour supplies show that female hours of market work are significantly lower in Australia than in other comparable OECD countries, notably, the US, UK and Sweden. This paper argues that an explanation can be found in the rate structure of...