The Effects of In‐Work Benefit Reform in Britain on Couples: Theory and Evidence
构建家庭决策模型，分析英国工作家庭税收抵免对夫妻的影响，利用1991-2002年面板数据检验，发现改革对已婚母亲决策影响小且不显著，但女性反应因伴侣劳动供给和收入而异。
This article develops a simple model of household decisions that explicitly accounts for the role played by the Working Families'Tax Credit (WFTC) to examine its effects on couples in Britain. The main implications of the model are tested using panel data from the British Household Panel Survey collected between 1991 and 2002. Overall, the financial incentives of the reform had small and statistically insignificant effects on a wide range of married mothers'decisions. Women's responses, however, were highly heterogeneous, depending on their partners'labour supply and earnings. © Journal compilation © 2009 by the Royal Economic Society (Registered Charity No. 231508).