Meghir, Costas; Phillips, David - Institute for Fiscal Studies (IFS) - 2008
work is that in order to estimate the impact of tax reform and be able to generalise results, a structural approach that … context of the family. We discuss how what
such models tell us about the effects of tax reform on work behaviour.
We then …, comparing the taxable income of treatment and control groups, before and
after a reform. This leads to several problems because …