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Optimal design of earned income tax credits: evidence from a British natural experiment

Leigh, Andrew

Description

With many countries considering the adoption of a system of earned income tax credits, it is useful to analyze how different types of credits affect labor supply and earnings. This paper 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, with individual fixed effects, I compare eligibles and ineligibles within five groups: all individuals; those whose demographic characteristics predict that they will...[Show more]

CollectionsANU Research Publications
Date published: 2005
Type: Working/Technical Paper
URI: http://hdl.handle.net/1885/43071

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