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In-work benefits across Europe

Lisa Laun

No 2019:16, Working Paper Series from IFAU - Institute for Evaluation of Labour Market and Education Policy

Abstract: In-work benefits, often in the form of earned income tax credits (EITCs), have become increasingly popular over the last decades. Early versions of in-work benefits in the US, the UK and Ireland, primarily motivated as a poverty alleviation measure, have been followed by a large expansion of in-work benefits in other European countries, stressing employment goals rather than redistributive concerns. This review describes the in-work benefit schemes in a selection of countries across Europe and summarizes the evidence of these schemes. The selected countries are France, the Netherlands, Germany, Belgium, Denmark, Finland and Sweden.

Keywords: Earned income tax credit; EITC; Europe; tax and benefit system (search for similar items in EconPapers)
JEL-codes: H24 I38 (search for similar items in EconPapers)
Pages: 51 pages
Date: 2019-06-17
New Economics Papers: this item is included in nep-eur, nep-lab and nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:hhs:ifauwp:2019_016

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