The Polish tax and benefit system is presented in the context of a recently developedmicrosimulation model, SIMPL. The model allows simulating direct taxes, social contributionsand public benefits in Poland for the years 2003 and 2005...>br>

We estimate the responses of gross labor earnings with respect to marginal and average netof-tax rates in France over the period 2003-2006. We exploit a series of reforms to theincome-tax and the payroll-tax schedules that affect individuals who earn less than twice theminimum wage. Our estimate...

In this paper we provide an overview of the literature relating labour supply to taxes and welfare benefits with a focus on presenting the empirical consensus. We begin with a basic continuous hours model, where individuals have completely free choice over their hours of work. We then consider...

Recent research on the behavioral effects of income taxes has to a large extent focused onthe elasticity of taxable income with respect to the net-of-tax rate, i.e., one minus themarginal tax rate. We offer new evidence on this matter by making use of a large panel ofSwedish tax payers over the...

This paper extends previous research about the determinants of reservation wages byanalysing the effect of progressive income taxation on the ratio between reservation and netmarket wages...

This paper uses British panel data to investigate single women´s labour supply changes inresponse to three tax and benefit policy reforms that occurred in the 1990s. These reformschanged individuals´ work incentives and we use them to identify changes in labour supply.We find evidence of small...

This paper examines the effects of the Working Families´ Tax Credit (WFTC) on couples inBritain. We develop a simple model of household decisions which explicitly accounts for therole played by the tax and benefit system. Its main implications are then tested using paneldata from the British...

One theory for why there is a strong education gradient in health outcomes is that more educated individuals more quickly absorb new information about health technology. The MMR controversy in the UK provides a case where, for a brief period of time, some highly publicized research suggested...

Fungibility of money is a central principle in economics. It implies that any unit of money is substitutable for another and that the composition of income is irrelevant for consumption. We find in a field experiment that even in a simple, incentivized setup many subjects do not treat money as...

Given its significance in practice, piecewise linear taxation has received relatively littleattention in the literature. This paper offers a simple and transparent analysis of its maincharacteristics. We fully characterize optimal tax parameters for the cases in which budgetsets are convex and...