Christl, Michael; De Poli, Silvia; Varga, Janos - 2020
This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, both on micro and macro … level. First, we assess the fiscal and distributional impact of this reform using EUROMOD. Second, we estimate labour supply … impacts of the reform based on a structural discrete choice framework. Third, we evaluate the macroeconomic impacts, by …