Kourtney Koebel
Biographic Data
| ID | 3093479 |
|---|---|
| NAME | Kourtney Koebel |
| GIVEN NAMES | Kourtney |
| FAMILY NAME | Koebel |
| SIGNATURE | KOEBEL K |
| AFFILIATIONS | University of Toronto |
| ORCID | 0000-0001-6986-4761 |
| VERIFIED | Yes |
| TOTAL WORKS | 7 |
| TOTAL CITATIONS | 13 |
| WORKS AS AUTHOR | 7 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2016 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 2 |
The Impact of Canada's Working Income Tax Benefit on the Labor Supply of Low‐Income Workers
We use administrative tax data to estimate the effect of the Working Income Tax Benefit (WITB) on the labor supply of single, low‐income workers in Canada. Our analytical approach exploits low knowledge of the program, which generates variation in the benefit receipt both between and within eligible tax filers over time. We find that the benefit receipt has a positive effect on the extensive margin of employment, suggesting that the additional in…
Evaluating the Effects of the 2021 Expansion of the Child Tax Credit
We provide an overview of child benefit programs in high-income countries, particularly in comparison to the 2019 and expanded 2021 U.S. Child Tax Credit (CTC). Most countries included in our review provide child benefits that are more generous than the 2019 (and current) U.S. CTC, aligning more closely to the parameters of the now-expired 2021 expanded CTC. We show that while the expanded U.S. CTC was in effect, the U.S. significantly improved i…
Public Policy in a Time of Crisis
Income support programs introduced for workers during the first wave of coronavirus disease 2019 (COVID-19) lockdowns faced criticism for their negative labour supply effects. We propose that these concerns about work disincentives are embedded in restrictive assumptions about work and led to suboptimal design of crisis support policies. We describe a framework for analyzing alternative crisis income support programs predicated on more realistic …
Labor Markets in Crisis
We adopt a novel identification strategy to examine the heterogeneous effects of Canada’s COVID‐19 economic shutdown on hours worked across the earnings distribution. Early labor‐market analyses found that workers in the bottom of the earnings distribution experienced a much larger reduction in hours worked than workers in the top of the earnings distribution. Our analysis reveals a double liability of low‐wage work during Canada’s COVID‐19 econo…
Expanding the Canada Workers Benefit to Design a Guaranteed Basic Income
We design a hybrid guaranteed basic income and earnings subsidy for working-age Canadians that addresses federalism and work disincentive concerns associated with a conventional basic income by expanding the Canada Workers Benefit. We cost our program and propose a revenue-neutral financing model by consolidating provincial SA programs and eliminating several federal and provincial tax credits. We simulate the distributional effects of our progra…
Can Self-Financing Redeem the Basic Income Guarantee? Disincentives, Efficiency Costs, Tax Burdens, and Attitudes
We respond to concerns raised by Kesselman (2018) about our illustrative proposal on how to finance and implement a basic income guarantee (BIG) in Canada (Boadway, Cuff, and Koebel forthcoming). We demonstrate how our proposal could be adjusted to mitigate Kesselman’s main concern of high marginal effective tax rates (METRs) and argue that the incentive effects, redistribution consequences, and public opposition are not as detrimental as Kesselm…
The Differential Impact of Universal Child Benefits on the Labour Supply of Married and Single Mothers
We examine the effects of the Universal Child Care Benefit on the labour supply of mothers. The benefit has a significant negative effect on the labour supply of legally married mothers, reducing their likelihood of participation in the labour force by 1.4 percentage points and hours worked by nearly one hour per week. In contrast, the likelihood of participation by divorced mothers rises by 2.8 percentage points when receiving the benefit and do…
The Differential Impact of Universal Child Benefits on the Labour Supply of Married and Single Mothers
We examine the effects of the Universal Child Care Benefit on the labour supply of mothers. The benefit has a significant negative effect on the labour supply of legally married mothers, reducing their likelihood of participation in the labour force by 1.4 percentage points and hours worked by nearly one hour per week. In contrast, the likelihood of participation by divorced mothers rises by 2.8 percentage points when receiving the benefit and do…
Public Policy in a Time of Crisis
Income support programs introduced for workers during the first wave of coronavirus disease 2019 (COVID-19) lockdowns faced criticism for their negative labour supply effects. We propose that these concerns about work disincentives are embedded in restrictive assumptions about work and led to suboptimal design of crisis support policies. We describe a framework for analyzing alternative crisis income support programs predicated on more realistic …
Can Self-Financing Redeem the Basic Income Guarantee? Disincentives, Efficiency Costs, Tax Burdens, and Attitudes
We respond to concerns raised by Kesselman (2018) about our illustrative proposal on how to finance and implement a basic income guarantee (BIG) in Canada (Boadway, Cuff, and Koebel forthcoming). We demonstrate how our proposal could be adjusted to mitigate Kesselman’s main concern of high marginal effective tax rates (METRs) and argue that the incentive effects, redistribution consequences, and public opposition are not as detrimental as Kesselm…
Evaluating the Effects of the 2021 Expansion of the Child Tax Credit
We provide an overview of child benefit programs in high-income countries, particularly in comparison to the 2019 and expanded 2021 U.S. Child Tax Credit (CTC). Most countries included in our review provide child benefits that are more generous than the 2019 (and current) U.S. CTC, aligning more closely to the parameters of the now-expired 2021 expanded CTC. We show that while the expanded U.S. CTC was in effect, the U.S. significantly improved i…
The Differential Impact of Universal Child Benefits on the Labour Supply of Married and Single Mothers
We examine the effects of the Universal Child Care Benefit on the labour supply of mothers. The benefit has a significant negative effect on the labour supply of legally married mothers, reducing their likelihood of participation in the labour force by 1.4 percentage points and hours worked by nearly one hour per week. In contrast, the likelihood of participation by divorced mothers rises by 2.8 percentage points when receiving the benefit and do…
Can Self-Financing Redeem the Basic Income Guarantee? Disincentives, Efficiency Costs, Tax Burdens, and Attitudes
We respond to concerns raised by Kesselman (2018) about our illustrative proposal on how to finance and implement a basic income guarantee (BIG) in Canada (Boadway, Cuff, and Koebel forthcoming). We demonstrate how our proposal could be adjusted to mitigate Kesselman’s main concern of high marginal effective tax rates (METRs) and argue that the incentive effects, redistribution consequences, and public opposition are not as detrimental as Kesselm…
Expanding the Canada Workers Benefit to Design a Guaranteed Basic Income
We design a hybrid guaranteed basic income and earnings subsidy for working-age Canadians that addresses federalism and work disincentive concerns associated with a conventional basic income by expanding the Canada Workers Benefit. We cost our program and propose a revenue-neutral financing model by consolidating provincial SA programs and eliminating several federal and provincial tax credits. We simulate the distributional effects of our progra…
Labor Markets in Crisis
We adopt a novel identification strategy to examine the heterogeneous effects of Canada’s COVID‐19 economic shutdown on hours worked across the earnings distribution. Early labor‐market analyses found that workers in the bottom of the earnings distribution experienced a much larger reduction in hours worked than workers in the top of the earnings distribution. Our analysis reveals a double liability of low‐wage work during Canada’s COVID‐19 econo…
Public Policy in a Time of Crisis
Income support programs introduced for workers during the first wave of coronavirus disease 2019 (COVID-19) lockdowns faced criticism for their negative labour supply effects. We propose that these concerns about work disincentives are embedded in restrictive assumptions about work and led to suboptimal design of crisis support policies. We describe a framework for analyzing alternative crisis income support programs predicated on more realistic …
Evaluating the Effects of the 2021 Expansion of the Child Tax Credit
We provide an overview of child benefit programs in high-income countries, particularly in comparison to the 2019 and expanded 2021 U.S. Child Tax Credit (CTC). Most countries included in our review provide child benefits that are more generous than the 2019 (and current) U.S. CTC, aligning more closely to the parameters of the now-expired 2021 expanded CTC. We show that while the expanded U.S. CTC was in effect, the U.S. significantly improved i…
The Impact of Canada's Working Income Tax Benefit on the Labor Supply of Low‐Income Workers
We use administrative tax data to estimate the effect of the Working Income Tax Benefit (WITB) on the labor supply of single, low‐income workers in Canada. Our analytical approach exploits low knowledge of the program, which generates variation in the benefit receipt both between and within eligible tax filers over time. We find that the benefit receipt has a positive effect on the extensive margin of employment, suggesting that the additional in…
Economics (6 works) · Gender, Labor, and Family Dynamics (5 works) · Business (4 works) · Fiscal Policy and Economic Growth (4 works) · Labour economics (4 works) · Demographic economics (3 works) · Medicine (3 works) · Public economics (3 works) · Earnings (2 works) · Employment and Welfare Studies (2 works)