MWTT – Minimum wages, taxes and transfers, and low-income workers


This project aims to better understand the impact of low income workers schemes such as minimum wage, in-work benefits (like the prime d’activité in France), or tax credits to low income workers or firms that hire them.

The project

First, the research team will study how tax credits to low-income workers affect wages. Such transfers increase financial incentives to work, but can also bring employers to reduce wages. Second, the aim is to examine the relationship between tax credits and wages. Using minimum wages and tax credits together could be an effective way to increase low-income workers’ disposable income. Third, the research team will analyse how tax credits, other tax or transfer policies and minimum wages work together to affect households’ income. By studying them in a parallel way across France, Germany and the UK, the aim is to shed light on conditions for success of these policies in reaching a given set of objectives.


This project is funded by the French National Research Agency (ANR, as part of the Open Research Area 2022 (ORA 7) call for projects.

IPP researchers associated to this project

Antoine Bozio, Hervé Darricau, Brice Fabre, Claire Leroy, Clément Malgouyres, Maxime Tô

Scientific partners

This project is in partnership with the Institute for Fiscal Studies (IFS) based in London (UK) under the supervision of Prof. Richard Blundell and the Munich (Germany)-based IFO Institute, under the supervision of Prof. Andreas Peichl.


Seminars and conferences

  • London November 29, 2023
  • Paris November 2024

Ce message est également disponible en : French