Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/272156 
Erscheinungsjahr: 
2023
Quellenangabe: 
[Journal:] EconPol Forum [ISSN:] 2752-1184 [Volume:] 24 [Issue:] 1 [Year:] 2023 [Pages:] 38-41
Verlag: 
CESifo GmbH, Munich
Zusammenfassung: 
Several countries use household tax credits to incentivize tax compliance in the provision of household services. Tax credits increase households' willingness to pay for an invoice; however, the effectiveness depends on their design. A tax credit that makes the financial benefit salient to consumers is most (cost-)effective. Governments should consider that tax credits are related to high windfall effects
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