In-work benefit reforms seek to reduce poverty and promote employment among low-income families. Using evidence from similar policies in the USA and Canada, this paper reviews the likely impact of recent UK reforms. The focus is on employment and hours. In particular, the paper examines the...

In-work benefit reforms seek to reduce poverty and promote employment among low-income families. Using evidence from similar policies in the USA and Canada, this paper reviews the likely impact of recent UK reforms. The focus is on employment and hours. In particular, the paper examines the...

Der Artikel beschreibt, warum es nach der bisherigen Freibetragsregelung zu nicht beabsichtigten, 100% übersteigenden Transferentzugsraten kam und wie die Neuregelung dieses Problem vermeidet. Darüber hinaus wird das weiterhin bestehende Problem beim Kinderzuschlag dargestellt und es werden...

This paper evaluates two hypothetical budget-neutral reforms that shift resources from family tax expenditures to family cash transfers. We evaluate these reforms using a structural labor supply model based on the microsimulation EUROMOD model and EU-SILC data. We find that both reforms have an...

This paper evaluates two hypothetical budget-neutral reforms that shift resources from family tax expenditures to family cash transfers. We evaluate these reforms using a structural labor supply model based on the microsimulation EUROMOD model and EUSILC data. We find that both reforms have an...