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Employment, hours of work and the optimal taxation of low income families
Blundell, Richard W.; Shephard, Andrew - 2011
The optimal design of low income support is examined using a structural labour supply model. The approach incorporates unobserved heterogeneity, fixed costs of work, childcare costs and the detailed non-convexities of the tax and transfer system. The analysis considers purely Pareto improving...
Persistent link: https://www.econbiz.de/10009307333
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A model with endogenous programme participation : evaluating the tax credit in France
Bloemen, Hans G. (contributor);  … - 2007
This paper provides new estimates of the impact of the French tax credit on the employment outcomes of women. We model …. We find no significant impact of the tax credit on either employment or hours of French women. …
Persistent link: https://www.econbiz.de/10003531807
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Single mothers and the earned income tax credit : insurance without disincentives?
Athreya, Kartik B.; Reilly, Devin; Simpson, Nicole B. - 2014
The Earned Income Tax Credit (EITC) is the single most important transfer program in place in the United States. An …
Persistent link: https://www.econbiz.de/10010345548
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Employment effects of the Earned Income Tax Credit: taking the long view
Schanzenbach, Diane Whitmore; Strain, Michael R. - 2020
The Earned Income Tax Credit (EITC) is the cornerstone U.S. anti-poverty program, typically lifting over 5 million …
Persistent link: https://www.econbiz.de/10012305927
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Credit where it's due : investigating pathways from EITC expansion to maternal mental health
Gangopadhyaya, Anuj; Blavin, Fredric E.; Gates, Jason; … - 2019
While Earned Income Tax Credit (EITC) expansions are typically associated with improvements in maternal mental health … through direct tax credit, changes in labor supply and changes in health insurance coverage of participants. To disentangle … for unmarried mothers through a combination of the credit and employment, for married mothers, improved mental health is …
Persistent link: https://www.econbiz.de/10011993870
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Making work pay : increasing labour supply of secondary earners in low income families with children
Kurowska, Anna; Myck, Michał; Wrohlich, Katharina - 2015
In-work support through the tax-benefit system has proved to be an effective way of increasing labour supply of lone mothers and first earners in couples in a number of OECD countries. At the same time these instruments usually create negative employment incentives for secondary earners. This in...
Persistent link: https://www.econbiz.de/10011388330
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Labour supply and taxes
Meghir, Costas (contributor); Phillips, David (contributor) - 2008
In this paper we provide an overview of the literature relating labour supply to taxes and welfare benefits with a focus on presenting the empirical consensus. We begin with a basic continuous hours model, where individuals have completely free choice over their hours of work. We then consider...
Persistent link: https://www.econbiz.de/10003748592
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US versus Sweden : the effect of alternative in-work tax credit policies on labour supply of single mothers
Aaberge, Rolf; Flood, Lennart - 2013
An essential difference between the design of the Swedish and the US in-work tax credit systems relates to their … functional forms. Where the US earned income tax credit (EITC) is phased out and favours low and medium earnings, the Swedish … system is not phased out and offers 17 and 7 per cent tax credit for low and medium low incomes and a lump-sum tax deduction …
Persistent link: https://www.econbiz.de/10010204501
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Shifting taxes from labour to property : a simulation under labour market equilibrium
Moscarola, Flavia Coda; Colombino, Ugo; Figari, Francesco; … - 2015
A tax shifting from labour income to housing taxation is generally advocated on efficiency grounds. However, most of the empirical literature focuses on the distributional implications of property tax reforms without paying much attention to potential consequences on the labour market. The aim...
Persistent link: https://www.econbiz.de/10010477881
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Taxation, work and gender equality in Ireland
Doorley, Karina - 2018
In most developed countries, economies are facing population ageing, falling fertility rates and stagnating labour force participation. The ability of governments to fund future pension and health-care expenditure relies to a large extent on income tax and social security receipts from workers....
Persistent link: https://www.econbiz.de/10011853569