Christl, Michael; De Poli, Silvia; Varga, Janos - 2020
reform using the microsimulation model EUROMOD. Second, we estimate labour supply impacts of the reform based on a structural … the labour supply elasticities. We show that the child tax credit reform in Austria reduces inequality, lowers the poverty … rate in general, but by definition only for households with children. Overall the reform has a positive impact on labour …