New research from Lars Ljungqvist, Professor at the Department of Economics at SSE, and co-authors show that tax reforms impact singles and couples differently. The study finds that earned income tax credits (EITC) are more effective than negative income tax (NIT) policies in supporting lower-income people when their primary labor supply decisions are made at the extensive margin, i.e., whether or not to work. It highlights how tax incentives influence career choices, savings, and social welfare.