Abstract:

In Poland, the employment rates of single men and woman in the reproductive age group are very similar. For couples with very young children the picture is completely different: the employment rate for fathers is almost two times higher than the employment rate for mothers. We propose several policy reform scenarios, that could be easily implemented in the Polish system of financial support for families with children, with the objective to improve work incentives for inactive mothers. We build these scenarios by combining reforms of family benefits taper levels, withdrawal rates of these benefits, child tax credit amounts and eligibility criteria for these benefits and tax credits. We evaluate these scenarios not only on the way they improve incentives for work (how they change family budget constraints and income replacement rates) but also on the distribution of the gains from the reforms between the income groups of families and the cost these reforms create for the country budget. In order to do so, we use SIMPL – the tax-benefit microsimulation model for Poland. 

1. FULLTEXT: Reforming family benefits and child tax credits to improve work incentives for inactive mothers in Poland, Zip archive data, at least v2.0 to extract, 0.1MB

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