through disability. In general, the low generosity of out-of-work benefits means that positive incentives to work exist for … almost all benefit recipients, but weak work incentives exist for those receive Housing Benefit, and for primary earners in … couples who have low earnings. Recent reforms to strengthen work incentives have altered the in-work tax credits, rather than …

In this paper we study the impact of tax-benefit systems on income inequality and work incentives across the 27 Member … Tax Rates.The extent to which tax-benefit systems contribute to income redistribution and provide work incentives at the … of a trade-off between income redistribution and work incentives across EU-27 countries. …

. This paper investigates the importance of incentives inherent in the tax-benefit system for the individual decision to take … incentives at the extensive margin measured by the participation tax rate (PTR), particularly for low-income individuals. Work … incentives are even higher if the time horizon is extended to more than one year, pointing at an overestimation of the …

We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for … that provides improved incentives to work full-time has negligible effects on overall labor supply. With equal welfare …