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From welfare to work: evaluating a tax and benefit reform targeted at single mothers in Sweden

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Article

Flood, Lennart ; Wahlberg, Roger ; Pylkkänen, Elina

Labour. Review of Labour Economics and Industrial Relations

2007

21

3

September

443-471

income tax ; one parent family ; social security reform ; statistics ; welfare state

Sweden

Social protection

English

Bibliogr.

"In this paper we evaluate a hypothetical tax and benefit reform to increase the working hours and to decrease welfare participation of single mothers in Sweden. We formulate and estimate simultaneously a structural static model of labor supply and welfare participation. The results suggest that labor supply among single mother households in Sweden is quite elastic, and that there is self-selection into welfare. We also find that the proposed reform would generate welfare gains for virtually everyone in the sample, benefit low-income households, and would at the same time generate a small revenue surplus."

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