We develop a behavioural micro simulation model (LuxTaxBen) that contains very precise information on income tax rules … model has been built specifically for analysing the Luxembourgish tax-transfer system whereby one can generate disposable … conditional on labour supply while income tax rules and the various welfare benefit-levels are complicated functions of earned and …

-financed. -- Micro simulation ; tax-benefit system ; in-work tax credit reform …The purpose of SWEtaxben is to evaluate the impact of changes in the tax/benefit systems on households as well as the … central governmental budget. Relating to the micro simulation literature this model can be labeled a static micro simulation …

The Affordable Care Act (ACA) introduced a premium tax credit to help low-income families purchase insurance and an … individual mandate penalty to encourage purchasing insurance, but a couple’s total tax credit and mandate penalty may differ … Surveys and leverage variation in the marriage subsidy created by the ACA’s premium tax credit, individual mandate, and …

as well as increasing employment rates of recipients of social assistance. On the basis of a behavioral microsimulation … ; labor supply ; social safety system ; microsimulation …

place in the United States, including minimum and living wages, the Earned Income Tax Credit, wage subsidies, and school … income tax credit ; wage subsidies ; school-to-work …

The purpose of this paper is to evaluate a recent Swedish in-work tax credit reform where we pay particular attention … highlight the importance of the joint effects from the tax and the benefit systems it appears particular relevant to analyze the … mother, and moreover benefits low-income households. Finally, due to increased labor supply and decline in welfare …

high-income countries. This study investigates the mental health consequences of the 2021 Child Tax Credit (CTC) expansion … and disappears when the benefits are withdrawn. The CTC's improvement of mental health is larger for more credit …

on pre-government income inequality hints at substantial disincentive effects. -- social benefits ; redistribution … at the structure of benefits, particularly unemployment benefits and public pensions are responsible for the inequality … reducing impact. More targeted benefits, however, do not significantly reduce income inequality. Rather, their positive effect …