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This paper assesses Italy’s 2019 tax and benefit reforms, analyses hypothetical reforms and proposes a reform package that balances goals of reducing poverty, encouraging employment and fiscal sustainability. Using the OECD’s Tax-Benefit and the EUROMOD microsimulation models, it shows that...
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We provide new evidence that cash transfers following the birth of a first child can have large and long-lasting effects on that child's outcomes. We take advantage of the January 1 birthdate cutoff for U.S. child-related tax benefits, which results in families of otherwise similar children...
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Stigma has been modeled in the literature as a cost of welfare participation, providing a disincentive to welfare entry …; hence, traditional models predict that stigma leads to higher search effort and higher employment. We develop a more … comprehensive model that accounts for the fact that welfare stigma may elicit psychological effects and foster negative attitudes …
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