Francesconi, Marco; Rainer, Helmut; Klaauw, Wilbert van der - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2007
This paper examines the effects of the Working Families´ Tax Credit (WFTC) on couples inBritain. We develop a simple model of household decisions which explicitly accounts for therole played by the tax and benefit system. Its main implications are then tested using paneldata from the British...