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Erscheinungsjahr: 
2023
Schriftenreihe/Nr.: 
JRC Working Papers on Taxation and Structural Reforms No. 03/2023
Verlag: 
European Commission, Joint Research Centre (JRC), Seville
Zusammenfassung: 
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 inequality-decreasing impact. However, when looking at labor supply responses for different household types, we show that the reforms have a non-negligible impact, especially for females in couple households. Additionally, we show that females in the middle of the income distribution in particular will reduce labor supply in response to the reforms.
Schlagwörter: 
family benefits
reform
labor supply
discrete choice
microsimulation
EUROMOD
JEL: 
J20
J08
H31
Creative-Commons-Lizenz: 
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Dokumentart: 
Working Paper

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