In-work benefits, often in the form of earned income tax credits (EITCs), have become increasingly popular over the last decades. Early versions of in-work benefits in the US, the UK and Ireland, primarily motivated as a poverty alleviation measure, have been followed by a large expansion of...

The earned income tax credit provides important benefits to low-income families with children. At substantial costs (over $70 billion to the US federal government), it increases the incomes of such families while encouraging parents to work more by subsidizing their incomes. But low-income...

High risk of poverty and low employment rates are widespread among low-skilled groups, especially in the case of some household compositions (e.g. single mothers). "Making-work-pay" policies have been advocated for and implemented to address these issues. They alleviate the above-mentioned...

High risk of poverty and low employment rates are widespread among low-skilled groups, especially in the case of some household compositions (e.g. single mothers). "Making-work-pay" policies have been advocated for and implemented to address these issues. They alleviate the above-mentioned...

In-work support through the tax-benefit system has proved to be an effective way of increasing the labor supply of lone mothers and first earners in couples in a number of OECD countries. At the same time, these instruments usually create negative employment incentives for secondary earners....

Minimum wage increases are not a very effective mechanism for reducing poverty. They are not related to decreases in poverty rates. They can cost some low-income workers their jobs. And most minimum wage earners who gain from a higher minimum wage do not live in poor (or near-poor) families. A...

In diesem Bericht werden die Einkommenssteuersätze und Steuervergünstigungen verschiedener Länder verglichen. Dabei wird der Einfluß der Einkommenssteuerhöhe und des Kinderfreibetrags auf die Arbeitsmarktentwicklung untersucht.