analyses the impact of the Austrian reform proposal "Neue Sozialhilfe" ("New Social Assistance"), which was introduced in 2019 … supply elasticities in our estimates, the overall effects of the reform are especially strong for men and migrants. Couples … with children and migrants, i.e. the groups which were hit the hardest by the reform's social assistance reductions, show …

analyses the impact of the Austrian reform proposal 'Neue Sozialhilfe' ("New Social Assistance"), which was introduced in 2019 … supply elasticities in our estimates, the overall effects of the reform are especially strong for men and migrants. Couples … with children and migrants, i.e. the groups which were hit the hardest by the reform's social assistance reductions , show …

analyses the impact of the Austrian reform proposal 'Neue Sozialhilfe' ("New Social Assistance"), which was introduced in 2019 … supply elasticities in our estimates, the overall effects of the reform are especially strong for men and migrants. Couples … with children and migrants, i.e. the groups which were hit the hardest by the reform’s social assistance reductions, show …

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 …

Using a simple model under certainty we show the implications of the new group relief system in Austria effective from … 2005 and the reform act of business taxation 2008 in Germany on cross border marginal purchase prices and marginal seller … prices concerning incorporations. The results show that the new group relief in Austria does not imply a higher marginal …