analyses the impact of the Austrian reform proposal "Neue Sozialhilfe" ("New Social Assistance"), which was introduced in 2019 … supply elasticities in our estimates, the overall effects of the reform are especially strong for men and migrants. Couples … with children and migrants, i.e. the groups which were hit the hardest by the reform's social assistance reductions, show …

reform using the microsimulation model EUROMOD. Second, we estimate labour supply impacts of the reform based on a structural … discrete choice framework. Third, we evaluate the macroeconomic impacts of the reform, by calibrating and shocking QUEST, the … the labour supply elasticities. We show that the child tax credit reform in Austria reduces inequality, lowers the poverty …