Showing 1 - 10 of 750
on a behavioral micro-simulation model which integrates an empirical household labor supply model into a detailed tax …
Persistent link: https://www.econbiz.de/10005233741
-data and microsimulation models to illustrate the influence of market income patterns, household structures and social …
Persistent link: https://www.econbiz.de/10005566758
Mindestsicherung") to be introduced in Austria by the end of this/beginning of next year. The aim of this reform is to reduce poverty … as well as increasing employment rates of recipients of social assistance. On the basis of a behavioral microsimulation …
Persistent link: https://www.econbiz.de/10008680891
. However, they result in higher inequality and polarisation. Flat rates necessary to keep the inequality levels unchanged allow …
Persistent link: https://www.econbiz.de/10005763673
inequality and poverty. We present BRAHMS, a new tax-benefit microsimulation model for Brazil and illustrate its use by … successful in alleviating inequality and poverty. Focussing on taxes and cash transfers, this paper investigates the impact of … evaluating the impact of policy on economic inequality. It is argued that microsimulation provides a valuable analytical tool for …
Persistent link: https://www.econbiz.de/10005703786
This paper extends previous research about the determinants of reservation wages by analysing the effect of progressive income taxation on the ratio between reservation and net market wages. Based on micro data for Germany (SOEP) we show that joint income taxation in Germany which discriminates...
Persistent link: https://www.econbiz.de/10005761896
The Polish tax and benefit system is presented in the context of a recently developed microsimulation model, SIMPL. The …
Persistent link: https://www.econbiz.de/10005763653
indicators of redistribution within the group of the elderly. We find that the extra budgetary gain of exposing this subgroup to …
Persistent link: https://www.econbiz.de/10005762244
supporting empirical evidence. We go on to argue that, against the background of rising inequality and an aging population, the …
Persistent link: https://www.econbiz.de/10010552954
This paper presents for the first time the properties of optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the analysis of the interaction of second earner wage differences, variation in prices of bought-in...
Persistent link: https://www.econbiz.de/10010570791