This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, both on micro and macro … at the micro level is important to asses the long-run impact of tax reforms, especially on the income distribution. …

effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting … from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife … sensitivity analysis shows that the collective model would be required if the tax reform was both radical and of extended scope. …

effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting … from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife … sensitivity analysis shows that the collective model would be required if the tax reform was both radical and of extended scope …

This paper calculates the change in optimal labor supply and total family welfare resulting from the Tax Cuts and Jobs … and resulting change in welfare among families with different characteristics under the new TCJA tax code. We find that …

This manuscript summarizes key provisions of the so-called "Tax Cuts and Jobs Act" affecting United States individuals … applicable only to certain industries, rules applicable to tax-exempt organizations, international tax reform, or repeal of the …