In-work support through the tax-benefit system has proved to be an effective way of increasing labour supply of lone mothers and first earners in couples in a number of OECD countries. At the same time these instruments usually create negative employment incentives for secondary earners. This in turn reduces the potential of in-work support to address the joint objectives of higher employment and lower poverty levels. In this paper we present a simulation exercise to examine labour supply implications of a diverse set of possible reforms to the main elements of tax and benefit support of families with children. We set the analysis in the context of the Polish tax and benefit system and show how an adequate combination of increased generosity of support with the introduction of a "double earner" premium may result in increased labour supply of first and second earners in couples. The simulated reactions are concentrated in the lower half of the income distribution thus increasing the potential of in-work support to alleviate poverty.

中文翻译：

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让工作有报酬：增加有孩子的低收入家庭中等收入者的劳动力供应

在许多经合组织国家，通过税收福利制度提供的在职支持已被证明是增加单身母亲和夫妇中的第一个收入者劳动力供应的有效方式。同时，这些工具通常会对中等收入者产生负面的就业激励。这反过来又会降低工作支持在实现更高就业和更低贫困水平的共同目标方面的潜力。在本文中，我们提出了一个模拟练习，以检查对有孩子的家庭的税收和福利支持的主要要素的各种可能的改革对劳动力供应的影响。我们在波兰税收和福利制度的背景下进行分析，并展示了如何将增加的慷慨支持与引入“双收入者”充分结合起来 溢价可能导致夫妇中第一和第二收入者的劳动力供应增加。模拟反应集中在收入分配的下半部分，从而增加了在职支持减轻贫困的潜力。