Despite this phenomenal success and the Biden administration’s strong support, a divided Congress narrowly failed to extend these enhancements to 2022. The adverse impact was immediate. The January 2022 monthly child poverty rate increased by more than 40 percent to 17 percent in January 2022,...

We study state-dependent effects of narratively identified tax shocks in Germany and the UK over the period 1974Q1-2018Q4 using local projections. In addition, we distinguish between aggregated and disaggregated tax types (direct and indirect taxes) as well as look for possible asymmetries...

I study the spill-over effects of legislated discretionary tax changes in the United States, Germany, and the United Kingdom to 11 Eurozone countries for the period 1980Q1-2018Q4 employing Local Projections (Jordà, 2005). In general, I find spillovers from US tax legislation to have the...

For policy makers and analysts, it is important to isolate the redistributive impact of tax-benefit policy changes from changes in the environment in which policies operate. When actual reforms are motivated by work incentives, it is also crucial to evaluate behavioural responses and the...

An invited contribution to an issue of the Journal of Benefit-Cost Analysis honoring the work of the late Dr. Jerry Ellig, this essay recognizes and draws upon the Regulatory Report Card methodology developed by Ellig and Patrick McLaughlin to evaluate the quality of regulatory impact analysis...

Climate regulation of the electricity sector is one of the most important growing — and rapidly changing — areas of law and policy today. This is both because of the critical role that electricity plays in modern society, acting as economic lifeblood, and because of electricity's part in...

This note considers the decision of the Irish High Court in Re Prendiville (1992) which dealt with the enforcement of half-secret trusts. It confirms, in a case where the point arose for decision, that Irish law rejects “the prior acceptance rule” favoured in the English cases. The judgment...

This paper assesses the impact on household incomes of the COVID-19 pandemic and governments’ policy responses in April 2020 in four large and severely hit European countries: Belgium, Italy, Spain and the UK. We provide comparative evidence on the level of relative and absolute welfare...

This paper provides an overview on the income support measures for non-covered workers implemented in response to the COVID-19 crisis, describing the collection of measures and policies in place in each selected country. This document provides a comparative overview of the different measures...