Bargain, Olivier; Callan, Tim - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2007
To assess the impact of tax-benefit policy changes on income distribution over time, wesuggest a methodology based on counterfactual simulations. We start by decomposingchanges in inequality/poverty indices into three contributions: reforms of the tax-benefitstructure (rules, rates, etc.),...