Abstract
The importance of gender and family considerations in labour market participation has long been overlooked by many economists. An increasing amount of work has been undertaken by economists but the issue is more complicated than many studies to date would suggest. Two qualitative surveys have been undertaken in Exeter, England, into labour market decisions. One study examined behaviour in low income households, the other in higher income households. These studies seem to suggest that the traditional division of labour remains more firmly entrenched than is widely thought, even in circumstances where changes have economic advantages. Such arrangements may also disadvantage men as well as women. It is also shown that a tax system can present barriers to the full participation of women in labour markets and an area of possible reform is outlined.
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