The mismatch between laborer's abilities and the target subject of the training program is one of the most primary concerns for a labor training program. The ability of different workers may significantly affect the outcomes of a labor training program. The objective of this paper is to look at...

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...