Feature

In‐work Benefit Reform in a Cross‐National Perspective ‐ Introduction

Datos Bibliográficos

ID9703099
AutoresMike Brewer (0000-0003-0759-0384, Institute for Fiscal Studies), Marco Francesconi (0000-0003-4761-7051, University of Essex and Institute for Fiscal Studies), Paul Gregg (University of Bristol and Centre for Market and Public Organisation), Jeffrey Grogger (University of Chicago, NBER, and IZA)
Año2009
Volumen119
Número535
PáginasF1-F14
Fecha de publicación2009-02-01
Peer ReviewedSí
Open AccessSí
TipoARTICLE
RevistaThe Economic Journal (JOURNAL)
Identificadores de la revistaISSN: 0013-0133 • E-ISSN: 1468-0297
EditorialOxford University Press (OUP) (PUBLISHER)
DOI10.1111/j.1468-0297.2008.02260.x
OpenAlexW2056580402
IdiomaEN
Citas recibidas8
Referencias citadas23

In the past two decades, a number of industrialised countries – including the US, the UK, Canada and New Zealand – have witnessed an increasing reliance on in‐work support through tax credits and work‐conditioned transfers as a means of providing cash assistance to low‐income families with children. These Governments have used tax credits in an attempt to alleviate poverty without creating adverse incentives for participation in the labour market. In‐work benefits achieve this goal by targeting low‐income families with an income supplement that is contingent on work. Eligibility is based on family income and typically requires the presence of children, reflecting that there are higher out‐of‐work welfare benefits for families with children, that such families have higher costs of working (childcare) and, perhaps, that such families have higher labour supply elasticities than those without children. Family‐income‐based eligibility rules and the interaction with other aspects of the tax and benefit system make the analysis of the impact on work incentives and the impact on other outcomes more complex than what they might appear at first

Business · Cash · Demographic economics · Earned income tax credit · Economic growth · Economics · Incentive · Income Support · Income tax · Labour economics · Labour supply · Market economy · Perspective (graphical · Poverty · Public economics · Tax credit · Welfare · Welfare reform · Work (physics · Employment and Welfare Studies · Finance · Gender, Labor, and Family Dynamics · Work-Family Balance Challenges