Search results for "earned income"

showing 3 items of 3 documents

In-Work Benefits for Married Couples: An Ex-Ante Evaluation of EITC and WTC Policies in Italy

2012

This paper investigates labor supply and redistributive effects of in-work benefits for Italian married couples using a tax-benefit microsimulation model and a multi-sectoral discrete choice model of labor supply. We consider in-work benefits based on the Earned Income Tax Credit (EITC) and the Working Tax Credit (WTC) existing in the US and the UK, respectively. The standard design of these income support mechanisms is however augmented with a premium for two-earner households to avoid potential disincentive effects on secondary earners. Revenue neutral policy simulations show that our reforms may greatly improve the current Italian tax-benefit system in terms of both incentive and redistr…

Double taxationLabour economicsValue-added taxWorking tax creditTax creditIncome SupportEarned income tax creditState income taxEconomicsIndirect taxSSRN Electronic Journal
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In-work benefits for married couples: an ex-ante evaluation of EITC and WTC policies in Italy

2014

This paper investigates labor supply and redistributive effects of in-work benefits for Italian married couples using a tax-benefit microsimulation model and a multi-sectoral discrete choice model of labor supply. We consider two in-work benefit schemes following the key principles of the Earned Income Tax Credit (EITC) and the Working Tax Credit (WTC) existing in the US and the UK, respectively. The standard design of these in-work benefits is however augmented with a new benefit premium for two-earner households in order to overcome the well-known disincentive effects that these welfare instruments may generate on secondary earners. In simulation, the proposed in-work benefits are finance…

Organizational Behavior and Human Resource ManagementEconomics and EconometricsLabour economicspovertymarried couplesIn-work benefits; sectoral labor supply; poverty; microsimulation; married couplesMicrosimulationMarried couplesIn-work benefits sectoral labor supply poverty microsimulation married couplesEarned income tax creditddc:330EconomicsRevenueH31H53In-work benefitsMicrosimulationSectoral labor supplySettore SECS-P/01 - Economia PoliticaPovertysectoral labor supplyI38Discrete choicePovertymicrosimulationjel:H31jel:H53in-work benefits multi-sectoral labor supply poverty microsimulation married couples Italian tax-benefit systemin work-benefitsIncentiveWorking tax creditIncome Supportin work-benefits; sectoral labor supply; poverty; microsimulation; married couplesIndustrial relationsjel:I38
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Understanding and measuring social entrepreneurship

2017

This thesis aims to understand the phenomenon of social entrepreneurship and measure its component dimensions. In particular, the thesis addresses two research gaps in the social entrepreneurship research. The first gap addressed is the resource mobilization during marketing strategy development of a social enterprise in its start-up stage. Social entrepreneurship is a diverse concept constituting various organizational form and activities. Hence, the second research gap that this research study addresses is the issue of measurement of social entrepreneurship construct. The thesis consists of an introductory essay and five research articles. The first two articles in this compilation addres…

verkostotsocial entrepreneurship educationentrepreneurial marketingdemocratic governanceansiotulotformative constructearned incomesosiaaliset innovaatiotentrepreneurship education bricolagescale developmentsocial enterpriseyritysdemokratiaresurssitstartup-yrityksetnetwork bricolagesocial innovationmarkkinointiyrittäjyyskasvatushallintoyhteiskunnallinen yrittäjyyssosiaaliset yrityksetorganizational social entrepreneurship
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