search query: @indexterm TAX CREDITS / total: 37
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| Author: | Milligan, K. Stabile, M. |
| Title: | The integration of child tax credits and welfare: evidence from Canadian National Child Benefit program |
| Journal: | Journal of Public Economics
2007 : FEB, VOL. 91: 1-2, p. 305-326 |
| Index terms: | child welfare subsidies tax credits welfare |
| Language: | eng |
| Abstract: | The Canadian government introduced a new child tax credit in 1998, which was innovative because the program integrated with social assistance (welfare). After the innovation some provinces agreed to subtract the new federally-paid benefits from provincially-paid social assistance, partially lowering the welfare wall. The article finds large changes in social assistance take-up and employment in provinces that provided the labour market incentives to do so. The sample shows that the integration of benefits can account for between 19 % and 27 % of the decline in social assistance receipt between 1997 and 2000. |
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