With many countries considering the adoption of a system of earned income tax credits, it is useful to analyse how different types of credits affect labor supply and earnings. Andrew Leigh focuses on a 1999 reform to the UK tax credit system, which increased the value of the credit and reduced the phase-out rate. Using...

Prior to the last three decades, regular surveys on household income were rare or nonexistent in many developed countries, making it difficult for economists to compare income distribution in the long run. Using taxation statistics, which tend to be available over a longer time span, Andrew Leigh propose a method for imputing the incomes of...