Labour market activation policies: A comparison of the use of tax credits in Belgium, the UK and the US

The Evaluation of Active Labour Market Policies: Measures, Public Private Partnerships and Benchmarking

Volumn , Issue , 2007, Pages 46-75

  Verbist, Gerlinde ^a   De Lathouwer, Lieve ^a   Roggeman, Annelies ^a  

^a UNIVERSITY OF ANTWERP   (Belgium)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84881797421     PISSN: None     EISSN: None     Source Type: Book    
DOI: None     Document Type: Chapter

References (28)

1. Blank, R., R. Card and P. Robins (1999), 'Financial Incentives for Increasing Work and Incomes among Low-Income Families', NBER Working Paper No. 6998, Cambridge: National Bureau of Economic Research.
2. Brewer, M. (2003), The New Tax Credits, Briefing Note no. 35, The Institute for Fiscal Studies.
3. Brewer, M., T. Clark and M. Myck (2001), Credit where it's due? An Assessment of the New Tax Credits, Commentary 86, The Institute for Fiscal Studies.
4. Burman, E. (2003), 'Income Tax Statistics for sample families', Tax Notes, 19 January.
5. Cantillon, B., B. Kerstens and G. Verbist (2003), 'Les effets rédistributifs de la réforme de l'impôt des personnes physiques', Cahiers Economiques de Bruxelles, 46 (1), pp. 71-98.
6. Cauthen, N. (2002), Earned Income Tax Credits, Columbia: National Centre for Children in Poverty.
7. Centre on Budget and Policy Priorities (2004), Earned Income Tax Outreach Kit, available online at http://www.cbpp.org/pubs/eitc.htm.
8. de Koning, J. and H. Mosley (2001), Labour Market Policy and Unemployment: Impact and Process Evaluations in Selected European Countries, Cheltenham,UK and Northampton, MA, USA: Edward Elgar.
9. De Lathouwer, L. (2004), 'Making work pay, making transitions flexible: the case of Belgium in a comparative perspective', Paper for the TLM WP5 Conference, Rotterdam 26-27 April, 19pp.
10. De Lathouwer, L. and K. Bogaerts (2002), 'Stimulants financiers et travail faiblement rémunéré. L'impact des reformes de la sécurité sociale et de la fiscalité sur les pièges à l'emploi en Belgique', Revue Belge de Sécurité Sociale, 44 (4), pp. 619-701.
11. De Lathouwer, L. and I. Marx (2005), 'Low-paid employment, work incentives and social protection', in I. Marx and W. Salverda (eds), Low-wage Employment in Europe. Perspectives for Improvement, Leuven: Acco, pp. 71-80.
12. Dolado J.J., F. Felgueroso and J.F. Jimeno (2000), 'The Role of the Minimum Wage in the Welfare State: An Appraisal', Bann: IZA Discussion Paper no. 152.
13. Duncan, A. and J. MacCrea (1999), 'Household labour supply, childcare costs and in-work benefits: modelling the impact of the Working Families Tax Credit in the UK', London: Institute for Fiscal Studies Working Paper.
14. Esping-Andersen, G. (1990), The Three Worlds of Welfare Capitalism, Cambridge: Polity Press.
15. European Commission (2003), Making Work Pay. Facts, Figures and Policy Options, Report to the Employment Committee, Group of experts on Making Work Pay, October 2003, 18 pp (plus annexes).
16. Förster, M. and M. Pellizari (2000), 'Trends and driving factors in income distribution and poverty in the OECD Area', OECD Labour Market and Social Policy Papers no. 42.
17. Grogger, J. (2003), 'The effects of time limits, the EITC and other policy changes on welfare use, work and income among female-headed families', The Review of Economics and Statistics, 85 (2), pp. 394-408.
18. Inland Revenue (2002), The Child and Working Tax Credits, UK: HM Treasury.
19. Internal Revenue Services (2003), Earned Income Credit, Publication 596, available online at http://www.irs.gov/pub/irs_pdf/p596.pdf.
20. Joseph Rowntree Foundation (2001), The Employment Tax Credit and the Future of In-work Support, New York, USA, available online at http://www.jrf.org.uk.
21. Marx, I. (2001), 'Job subsidies and cuts in employers' social security contributions: the verdict of empirical evaluation studies', International Labour Review, 140 (1), p. 30.
22. Meyer, B. and D. Rosenbaum (1999), Welfare, the EITC, and the Labor Supply of Single Mothers, NBER Working Paper 7363, Cambridge: National Bureau of Economic Research.
23. Ministerie van financiën (2004), Fiscaal Memento Brussel: Ministerie van Financiën, available online at http://www.docufin.fgov.be/websedsdd/intersalgnl/thema/publicaties/memento/pdf/FM2004_VO1_vooraf.pdf.
24. OECD (2000), Employment Outlook, Paris: OECD.
25. OECD (2003a), 'Making work pay, making work possible', Employment Outlook, Chapter 3, Paris: OECD.
26. OECD (2003b), 'Benefits and employment: friend or foe?', Employment Outlook, Chapter 4, Paris: OECD.
27. OECD (2004), Benefits and Wages: OECD Indicators, Paris: OECD.
28. Valenduc, C. (2002), 'La réforme de l'impôt des personnes physiques: ses effets sur l'imposition des salaires, l'incitation à l'emploi et sur la distribution des revenus', Documentatieblad, Ministerie van Financiën, 62 (3), pp. 145-203.