2005, English, Article, Report edition: Optimal design of earned income tax credits: evidence from a British natural experiment Andrew Leigh

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Bookmark: http://trove.nla.gov.au/version/193076040
Physical Description
  • Report
Published
  • Centre for Economic Policy Research, 2005-05-12 00:00:00
Language
  • English

Edition details

Title
  • Optimal design of earned income tax credits: evidence from a British natural experiment
Author
  • Andrew Leigh
Published
  • Centre for Economic Policy Research, 2005-05-12 00:00:00
Physical Description
  • Report
Subjects
Date or Place
  • Australia
  • Great Britain
Summary
  • With many countries considering the adoption of a system of earned income tax credits, it is useful to analyse how different types of credits affect labor supply and earnings. Andrew Leigh focuses on a 1999 reform to the UK tax credit system, which increased the value of the credit and reduced the phase-out rate. Using panel data, he found that, over a 15-month period, boosting the credit appears to have raised the labour participation rates, hours, and earnings of those who were eligible to receive it.
Language
  • English
Identifier
  • oai:apo.org.au:874

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