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credits and (ii) introducing a secondary earner EITC deduction lead to substantially higher employment rates among married …
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The Earned Income Tax Credit (EITC) is one of the largest anti-poverty programs in the United States, providing over … low-income workers, the EITC reduces poverty both directly through the credit itself and indirectly through labor supply … the fundamentally different incentives the EITC poses for single- and dual-earner households. However, as the EITC …
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This paper approaches the question whether and to what extent a policy shift from universal child transfers towards child tax deductibles is capable of activating (mostly female) unused labor market potential in Austria. We develop a discrete choice labor supply model based on the EU-SILC...
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