Reducing the income tax burden for households with children : an assessment of the child tax credit reform in Austria
Michael Christl, Silvia De Poli, Janos Varga
Year of publication: |
2022
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Authors: | Christl, Michael ; De Poli, Silvia ; Varga, Janos |
Published in: |
Fiscal studies : the journal of the Institute for Fiscal Studies. - Oxford [u.a.] : Wiley-Blackwell, ISSN 1475-5890, ZDB-ID 2044782-6. - Vol. 43.2022, 2, p. 151-177
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Subject: | discrete choice | DSGE | EUROMOD | labour supply | microsimulation | tax credit | Steuervergünstigung | Tax incentive | Kinder | Children | Österreich | Austria | Einkommensteuer | Income tax | Arbeitsangebot | Labour supply | Familienleistungsausgleich | Family benefits | Steuerreform | Tax reform | Familienbesteuerung | Family taxation | Privater Haushalt | Household | Mikrosimulation | Microsimulation |
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freely available