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Persistent link: https://www.econbiz.de/10003374753
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...
Persistent link: https://www.econbiz.de/10012175967
This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, not only on micro, but also on macro level by using a dynamic scoring methodology. First, we assess the fiscal and distributional impact of this reform using the microsimulation model EUROMOD. Second,...
Persistent link: https://www.econbiz.de/10012156933
Persistent link: https://www.econbiz.de/10013333061
This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, not only on micro, but also on macro level by using a dynamic scoring methodology. First, we assess the fiscal and distributional impact of this reform using the microsimulation model EUROMOD. Second,...
Persistent link: https://www.econbiz.de/10012154574
Persistent link: https://www.econbiz.de/10011900970
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 labor supply using a difference-in discontinuities...
Persistent link: https://www.econbiz.de/10012840808
Persistent link: https://www.econbiz.de/10011860351
Persistent link: https://www.econbiz.de/10009387882
The effectiveness of the Earned Income Tax Credit (EITC) of benefiting low-income families depends on its economic … incidence. The EITC is more effective if its incidence is captured by the worker. Interest in whether the EITC incidence is … captured by the worker or the employer follows from the EITC's larger role in increasing low-income workers' labor supply …
Persistent link: https://www.econbiz.de/10014214538