Using EUROMOD, this study investigates the size and distributional effects of tax allowances and tax credits in 6 … to both categorical and explicit income targeting .With few exceptions the impact of tax allowances and tax credits on … inequality is small. Tax credits are generally more progressive than tax allowances. The design of the allowances/credits appears …

in-work benefit in Italy. The reforms are financed through the abolition of the existing tax credit targeted at inactive … people. In-work benefits are means-tested transfers given to individuals conditional on their employment status. The results …

Little is known about the effectiveness of means-tested benefits in Bulgaria. Using individual and household level data …, I analyse the performance of two social assistance and two means- tested child benefits. I find that the programmes … degree among benefit clients and yet, the impact is insufficient to affect overall poverty, or for the benefits to achieve …