The guide outlines the main evaluation challenges associated with ALMP s, and shows how to obtain rigorous impact estimates using two leading evaluation approaches. The most credible and straightforward evaluation method is a randomized design, in which a group of potential participants is...

This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, both on micro and macro level. First, we assess the fiscal and distributional impact of this reform using EUROMOD. Second, we estimate labour supply impacts of the reform based on a structural discrete...