This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, not only on micro, but … reform using the microsimulation model EUROMOD. Second, we estimate labour supply impacts of the reform based on a structural … DSGE model of the European Commission, with the micro-based results for the implicit tax rate, the non-participation and …

varies significantly across household types. While there is a substantial literature on the labour supply effects of tax … reforms and in-work benefits, the impact of changes in social assistance benefits has received less attention. This paper … and substantially cut social assistance benefits for migrants and families with children. We show that the labour supply …

This paper evaluates two hypothetical budget-neutral reforms that shift resources from family tax expenditures to … family cash transfers. We evaluate these reforms using a structural labor supply model based on the microsimulation EUROMOD …