Financial incentives affect the labour supply decisions of households. However, the impact usually varies significantly across household types. Whilst there is a substantial amount of literature on the labour supply effects of tax reforms and in-work benefits, the impact of changes in social assistance benefits has received less attention. This paper analyses labour supply responses to changes in social assistance. We show that labour supply elasticities vary substantially across gender and household type. Women exhibit higher labour supply elasticities, both on the intensive and the extensive margins. Additionally, labour supply elasticities are typically higher for singles and for households with children. Using these results, we analyse the impact of the Austrian reform proposal “Neue Sozialhilfe” (New Social Assistance), which was introduced in 2019 and substantially cut social assistance benefits for migrants and families with children. The overall effects of the reform are especially strong for men and migrants. Migrants and couples with children, that is, the groups hardest hit by the reform’s social assistance reductions, show the strongest labour supply reactions to the New Social Assistance. Furthermore, we show that overall, the reform is expected to have a positive, but small, effect on the intensive margin of labour supply.

财政激励措施会影响家庭的劳动力供应决策。但是，不同家庭类型的影响通常差异很大。尽管有大量关于税制改革和工作中福利对劳动力供应的影响的文献，但社会援助福利的变化所引起的影响却很少受到关注。本文分析了劳动力供给对社会援助变化的反应。我们表明，劳动力供应弹性在不同性别和家庭类型之间差异很大。妇女在集约化和广泛化的边缘上都表现出较高的劳动力供应弹性。此外，单身人士和有孩子的家庭的劳动力供应弹性通常较高。利用这些结果，我们分析了奥地利改革提案“ Neue Sozialhilfe”（新社会救助）的影响，该方案于2019年推出，大大削减了对移民和有子女家庭的社会救助金。改革的总体效果对男性和移民尤为明显。移民和有子女的夫妇，即受改革的社会救助减少影响最大的群体，对新社会救助的劳动力供应反应最强烈。此外，我们表明，总体而言，预计该改革将对集约化的劳动力供给产生积极但很小的影响。对新社会援助表现出最强烈的劳动力供应反应。此外，我们表明，总体而言，预计该改革将对集约化的劳动力供给产生积极但很小的影响。对新社会援助表现出最强烈的劳动力供应反应。此外，我们表明，总体而言，预计该改革将对集约化的劳动力供给产生积极但很小的影响。