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Earned Income Tax Credits and Labor Supply: New Evidence from a British Natural Experiment

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dc.contributor.authorLeigh, Andrew
dc.date.accessioned2015-12-08T22:08:37Z
dc.date.issued2007
dc.date.updated2015-12-08T07:18:45Z
dc.description.abstractWith 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 phaseout 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 have low earnings; single women; women in couples; and men in couples. Over a 15-month period, boosting the credit appears to have raised the labor participation rates, hours, and earnings of those who were eligible to receive it.en_AU
dc.identifier.issn0028-0283
dc.identifier.urihttp://hdl.handle.net/1885/28681en_AU
dc.publisherNational Tax Association
dc.sourceNational Tax Journal
dc.titleEarned Income Tax Credits and Labor Supply: New Evidence from a British Natural Experiment
dc.typeJournal article
local.bibliographicCitation.issue2
local.bibliographicCitation.lastpage224
local.bibliographicCitation.startpage205
local.contributor.affiliationLeigh, Andrew, College of Business and Economics, ANU
local.contributor.authoruidLeigh, Andrew, u4170357
local.description.embargo2037-12-31
local.description.notesImported from ARIES
local.identifier.absfor140215 - Public Economics- Taxation and Revenue
local.identifier.ariespublicationu8410019xPUB59
local.identifier.citationvolume60
local.identifier.scopusID2-s2.0-34547778423
local.type.statusPublished Version

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