Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/201480 
Authors: 
Year of Publication: 
2019
Series/Report no.: 
Working Paper No. 2019:16
Publisher: 
Institute for Evaluation of Labour Market and Education Policy (IFAU), Uppsala
Abstract: 
In-work benefits, often in the form of earned income tax credits (EITCs), have become increasingly popular over the last decades. Early versions of in-work benefits in the US, the UK and Ireland, primarily motivated as a poverty alleviation measure, have been followed by a large expansion of in-work benefits in other European countries, stressing employment goals rather than redistributive concerns. This review describes the in-work benefit schemes in a selection of countries across Europe and summarizes the evidence of these schemes. The selected countries are France, the Netherlands, Germany, Belgium, Denmark, Finland and Sweden.
Subjects: 
Earned income tax credit
EITC
Europe
tax and benefit system
JEL: 
H24
I38
Document Type: 
Working Paper

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