Diese Expertise untersucht zwei Varianten für eine Reform des Kinderzuschlags, die auf eine Stärkung der Arbeitsanreize zielen, im Hinblick auf ihre potenziellen Arbeitsangebotswirkungen. Die für die Expertise durchgeführten ex ante-Simulationsrechnungen lassen in beiden Konstellationen positive Wirkungen der vorgeschlagenen Reformen auf das Arbeitsangebot erwarten.
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