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Persistent link: https://www.econbiz.de/10011695632
In this paper, I first summarize how the US Earned Income Tax Credit (EITC) operates and describe the characteristics … of recipients. I then discuss empirical work on the effects of the EITC on poverty and income distribution, and its … effects on labor supply. Next, I discuss a few policy concerns about the EITC: possible negative effects on hours of work and …
Persistent link: https://www.econbiz.de/10010273965
Persistent link: https://www.econbiz.de/10011696599
deshalb auch als „make work pay“-Strategie bezeichnet. Die Erfahrungen mit dem EITC hinsichtlich Zielgenauigkeit …
Persistent link: https://www.econbiz.de/10011633156
This paper extends previous research about the determinants of reservation wages by analysing the effect of progressive income taxation on the ratio between reservation and net market wages. Based on micro data for Germany (SOEP) we show that joint income taxation in Germany which discriminates...
Persistent link: https://www.econbiz.de/10010260902
This paper presents an evaluation of the tax-transfer treatment of married couples in 15 EU countries using the EUROMOD microsimulation model. First, we show that many tax-transfer schemes in Europe feature negative jointness defined as a situation where the tax rate on one person depends...
Persistent link: https://www.econbiz.de/10010269306
We study the impact of income taxation on both partners' allocation of time to market work and unpaid house work in households with two adults. We estimate a structural household utility model in which the marginal utilities of leisure and house work of both partners are modelled as random...
Persistent link: https://www.econbiz.de/10010277031
This paper presents an evaluation of the tax-transfer treatment of married couples in 15 EU countries using the EUROMOD microsimulation model. First, we show that many tax-transfer schemes in Europe feature negative jointness defined as a situation where the tax rate on one person depends...
Persistent link: https://www.econbiz.de/10010288256
This paper provides new estimates of the impact of the French tax credit on the employment outcomes of women. We model simultaneously the employment probability and the determinants of programme eligibility. We improve on earlier studies in this field that, using a single evaluation equation...
Persistent link: https://www.econbiz.de/10010325524
This paper analyzes the effect of two age-targeted policy initiatives to delay retirement that were simultaneously implemented in Sweden in 2007: an earned income tax credit and a payroll tax credit. Both policies were targeted at workers aged 65 or above at the beginning of the tax year. The...
Persistent link: https://www.econbiz.de/10010321154