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Beschäftigungsabhängige Steuergutschriften in Großbritannien

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  • Wolfgang Ochel

Abstract

Lohnersatzleistungen verhindern die Ausweitung des Niedriglohnsektors. Die Alternative bilden Lohnergänzungsleistungen, wie sie Großbritannien mit dem WFTC und seit 2003 mit dem WTC gewährt. Diese Steuergutschriften erhöhen die Anreize für Arbeitslose, eine Beschäftigung (mit mindestens 16 Arbeitsstunden pro Woche) aufzunehmen, beträchtlich. Sie begünstigen jedoch nicht eine Ausdehnung der Arbeitszeit bei den schon Beschäftigten.

Suggested Citation

  • Wolfgang Ochel, 2004. "Beschäftigungsabhängige Steuergutschriften in Großbritannien," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(21), pages 38-41, November.
    • Handle: RePEc:ces:ifosdt:v:57:y:2004:i:21:p:38-41
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    References listed on IDEAS

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    1. Richard Blundell & Alan Duncan & Julian McCrae & Costas Meghir, 2000. "The labour market impact of the working families’ tax credit," Fiscal Studies, Institute for Fiscal Studies, vol. 21(1), pages 75-103, March.
    2. Blundell, Richard, 2000. "Work Incentives and 'In-Work' Benefit Reforms: A Review," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 16(1), pages 27-44, Spring.
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    More about this item

    Keywords

    Steuersystem; Steuervergünstigung; Niedriglohn; Lohnersatzleistungen; Großbritannien;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • J10 - Labor and Demographic Economics - - Demographic Economics - - - General
    • J21 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Force and Employment, Size, and Structure

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