This paper explores the revenue-raising aspect of progressive taxation and derives, on the basis of a simple model, the optimal degree of tax progressivity where the tax revenue is used exclusively to finance (perfectly) targeted transfers to the poor. The paper shows that not only would it be...

The distribution of societal wealth and income is of central importance for the economic, social and cultural development of a country. Independent of the respective economic and social scientific perspective the income distribution is a central brick explaining economic growth and labour market...

The distribution of societal resources is of high societal, economic and social policy importance. What is missing are reliable data above all about high income. This study will contribute to a well-founded analysis of high income for self employed – as (liberal) professions and entrepreneurs...

Spain's structural reforms, implemented around 2012, have arguably contributed to a faster and stronger economic recovery. In particular, there is strong evidence that the 2012 labor market reforms increased wage flexibility, which helped the Spanish economy to regain competitiveness and create...

This paper presents baseline results from the latest version of EUROMOD (version G3.0+), the tax-benefit microsimulation model for the EU-28. First, we briefly report the process of updating EUROMOD. We then present indicators for income inequality and risk of poverty using EUROMOD and discuss...

Social transfers vary enormously across the EU, as has been demonstrated in earlier research. This paper analyses the comparative effects of cash transfers on inequality and poverty, using consistent household data. The analysis shows that the distributional impact of these transfers is greater...

This paper presents baseline results from the latest version of EUROMOD (version I3.0+), the tax-benefit microsimulation model for the EU. First, we briefly report the process of updating EUROMOD. We then present indicators for income inequality and risk of poverty using EUROMOD and discuss the...

Is there a one-size-fits-all approach to inclusive growth? We look at four key case studies across advanced and emerging markets-the Nordics, India, Brazil, and Egypt-to try to answer this question. We highlight qualitatively in these countries the key components of inclusive growth models,...