Immervoll, Herwig; Kleven, Henrik Jacobsen; Kreiner, … - 2005
This paper estimates the welfare and distributional impact of two types of welfare reform in the 15 (pre … marginal tax rates on earnings. The first reform distributes the additional tax revenue uniformly to everybody (traditional … welfare) while the second reform distributes tax proceeds uniformly to workers only (in-work benefit). We build a simple model …