TY - JOUR AU - Milligan,Kevin AU - Stabile,Mark TI - The Integration of Child Tax Credits and Welfare: Evidence from the National Child Benefit Program JF - National Bureau of Economic Research Working Paper Series VL - No. 10968 PY - 2004 Y2 - December 2004 UR - http://www.nber.org/papers/w10968 L1 - http://www.nber.org/papers/w10968.pdf N1 - Author contact info: Kevin S. Milligan Department of Economics University of British Columbia #997-1873 East Mall Vancouver, BC V6T 1Z1 CANADA Tel: 604/822-6747 Fax: 604/822-5915 E-Mail: kevin.milligan@ubc.ca Mark Stabile School of Public Policy and Governance University of Toronto Canadiana Building, 3rd Floor 14 Queen's Park Cres. W. Toronto, ON M5S 3K9 CANADA Tel: 416/978-4329 Fax: 416/978-5079 E-Mail: mark.stabile@utoronto.ca AB - In 1998, the Canadian government introduced a new child tax credit. The innovation in the program was its integration with social assistance (welfare). Some provinces agreed to subtract the new federally-paid benefits from provincially-paid social assistance, partially lowering the welfare wall. Three provinces did not integrate benefits, providing a quasi-experimental framework for estimation. We find large changes in social assistance take-up and employment in provinces that provided the labour market incentives to do so. In our sample, the integration of benefits can account for around one third of the total decline in social assistance receipt between 1997 and 2000. ER -