Tax credits, income support, and partnership decisions
Tax credits, income support, and partnership decisions
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税收抵免、收入支持和合作伙伴关系决策
DOI：
10.1007/s10797-008-9078-8
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发表时间：
2007
影响因子：
1
通讯作者：
Dan Anderberg
中科院分区：
文献类型：
--
作者：
Dan Anderberg
本文考虑了福利对英国女性伴侣地位的潜在影响。利用最近的政策改革来确定应答率，结果发现，每周100 GB的福利“伴侣惩罚”使妇女有伴侣的可能性降低了7个百分点。该模型还被用来探讨最近的税收抵免改革对伙伴关系比率的潜在影响；研究发现，尽管1999年的WFTC改革改善了伙伴关系激励，但这种影响实际上被2003年的WTC/CTC改革所抵消。
This paper considers the potential impact of welfare benefits on the partnership status of women in the UK. Using recent policy reforms to identify the response rate, it was found that a £100/week welfare benefit “partnership penalty” reduces the probability of a woman having a partner by seven percentage points. The model is also used to explore the potential effects of the recent tax credit reforms on partnership rates; it was found that while the 1999 WFTC reform improved partnership incentives, this effect was effectively undone by the 2003 WTC/CTC reform.