Add wos sample results library

02-data/intermediate/wos_sample/f7bf82069d3f267832b4ad9bde07f01e-binder-barbara-and/info.yaml

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+abstract: 'In recent decades, many affluent democracies moved from traditional
+
+  welfare states to workfare systems. Meanwhile, income inequality
+
+  developed differently across countries, even when they made apparently
+
+  similar shifts from welfare to workfare. It is a matter of debate why
+
+  welfare state change had such heterogeneous consequences across
+
+  countries. This article proposes that different incentives to take up
+
+  low-wage work set by tax reforms in the wake of welfare-to-workfare
+
+  transitions alter consequences on inequality in the lower half of the
+
+  income distribution. To support this argument, we contrast the trends
+
+  between the U.S. and Germany. The German and U.S. tax systems were used
+
+  in very different ways to incentivize low-wage work. The U.S. provided
+
+  strong incentives to take up low-wage, high-hour work through refundable
+
+  tax credits. They act as in-work subsidies and represent an enormous
+
+  public income support program. In contrast, in Germany, payroll taxes
+
+  were reduced for marginal employment. These jobs were intended to serve
+
+  as a stepping stone to full employment. Germany aimed to reduce barriers
+
+  to labor market entry, but did not increase subsidies for those working
+
+  higher hours in low-wage jobs. We hypothesize that the German path led
+
+  to increased income inequality within the lower half of the income
+
+  distribution, whereas the large U.S. tax-based subsidies in the U.S.
+
+  significantly counteracted it. Decompositions of unconditional quantile
+
+  regressions based on the SOEP and the CPS-ASEC for 1992 and 2014
+
+  strongly support these assumptions. Households with no labor market
+
+  integration lost ground with the workfare reforms in both countries,
+
+  increasing inequality in the lower half. However, U.S. households that
+
+  conformed to the new workfare system by taking low-wage jobs received
+
+  additional after-tax income through tax cuts and credits. This
+
+  additional income of the beneficiary households increased the percentile
+
+  values between the 10th and 30th percentiles by about 6 per cent, thus
+
+  reducing income inequality in the lower half. Germany, on the contrary,
+
+  lacked such compensatory subsidies for compliant households. Thus,
+
+  increased takeup of low-wage work was associated with an increase in
+
+  income inequality in the lower half. We conclude that tax systems are
+
+  important in understanding why the shift towards workfare was associated
+
+  with heterogeneous trends in income inequality across countries.'
+affiliation: 'Binder, B (Corresponding Author), Univ Konstanz, Dept Sociol, Univ Str
+  10, D-78464 Constance, Germany.
+
+  Binder, Barbara, Univ Konstanz, Dept Sociol, Univ Str 10, D-78464 Constance, Germany.
+
+  Haupt, Andreas, Karlsruhe Inst Technol, Inst Sociol Media \& Culture Studies, Waldhornstr
+  27, D-76131 Karlsruhe, Germany.'
+article-number: '100712'
+author: Binder, Barbara and Haupt, Andreas
+author-email: 'barbara.binder@uni-konstanz.de
+
+  andreas.haupt@kit.edu'
+author_list:
+- family: Binder
+  given: Barbara
+- family: Haupt
+  given: Andreas
+da: '2023-09-28'
+doi: 10.1016/j.rssm.2022.100712
+earlyaccessdate: JUL 2022
+eissn: 1878-5654
+files: []
+issn: 0276-5624
+journal: RESEARCH IN SOCIAL STRATIFICATION AND MOBILITY
+keywords: 'Income inequality; Tax policy; Workfare; Tax credits; Poverty;
+
+  Unconditional quantile regression'
+keywords-plus: 'WELFARE-STATE; EITC; EMPLOYMENT; POVERTY; POLICY; FAMILIES; BENEFITS;
+
+  IMPACTS; POOR'
+language: English
+month: AUG
+number-of-cited-references: '86'
+papis_id: 2d6c6c7ea0ebe17fa340c7d50de32e34
+ref: Binder2022fundamentalrole
+times-cited: '0'
+title: The fundamental role of tax systems in the relationship between workfare and
+  inequality in the lower half of the income distribution
+type: Article
+unique-id: WOS:000829231400002
+usage-count-last-180-days: '3'
+usage-count-since-2013: '11'
+volume: '80'
+web-of-science-categories: Sociology
+year: '2022'