We develop an empirical test for whether households understand or misperceive their tax liability changes. Our … identifying variation comes from the loss of the Child Tax Credit when a child turns 17. Using this age discontinuity, we find … that despite this tax liability increase being lump-sum and predictable, households reduce their reported labor income when …

We develop an empirical test for whether households understand or misperceive their tax liability changes. Our … identifying variation comes from the loss of the Child Tax Credit when a child turns 17. Using this age discontinuity, we find … that despite this tax liability increase being lump-sum and predictable, households reduce their reported labor income when …

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 …

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 …

This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, both on micro and macro … at the micro level is important to asses the long-run impact of tax reforms, especially on the income distribution. …

-child-related benefits); and (3) tax reliefs (allowances and/or tax credits) reducing the tax burden of families with children (child …-related tax reliefs). To measure these three dimensions, we use EUROMOD, the tax-benefit microsimulation model for the EU. We …Families with children receive support from the tax-benefit system to a different extent across countries. In Spain …

representatives of alternative family policy models. Using microsimulation models (RUSMOD and EUROMOD), this paper estimates the … applying the mix of universal and means-tested child benefits, such as those employed by the UK and Belgium. At the same time …

The Child Tax Credit (CTC) is a major earnings subsidy in the US tax and transfer system, but its effects have received … little research attention compared to the Earned Income Tax Credit. I identify the effects of the CTC on extensive margin …