Christl, Michael; De Poli, Silvia; Vargas, Janos - 2019
reform using the microsimulation model EUROMOD. Second, we estimate labour supply impacts of the reform based on a structural … discrete choice framework. Third, we evaluate the macroeconomic impacts of the reform, by calibrating and shocking QUEST, the … the labour supply elasticities. We show that the child tax credit reform in Austria reduces inequality, lowers the poverty …