Showing 1 - 10 of 21
crisis. In particular, it reviews the existing evidence on the links between taxes and many characteristics of the crisis …
Persistent link: https://www.econbiz.de/10010266095
Drawing from the formal setting of the optimal tax theory (Mirrlees 1971), the paper identifies the level of Rawlsianism of some European social planners starting from the observation of real data and redistribution systems and uses it to build a metric that allows measuring the degree of...
Persistent link: https://www.econbiz.de/10003766252
Tax and benefit systems in the enlarged EU vary significantly in size and structure. We examine how taxes and benefits … model, which simulates taxes and benefits for representative samples of household micro-data and through a common framework … and composition of incomes, and the effect of taxes and benefits on poverty and inequality. -- European Union ; Estonia …
Persistent link: https://www.econbiz.de/10003989841
This paper examines the distributional impacts of the changes to benefits, tax credits, pensions and direct taxes … the cuts in direct taxes. We find that the relative extent to which the changes most favoured the rich or the poor is …
Persistent link: https://www.econbiz.de/10011317097
We apply microsimulation techniques to estimate the first-order effects of tax-benefit policy changes since the beginning of the financial and economic crisis in 2008. Using the EU tax-benefit model EUROMOD in combination with the EU-SILC 2012 micro-data, we provide comparative estimates for...
Persistent link: https://www.econbiz.de/10011537221
The distributional impact of policy changes is usually considered in terms of equivalised household income, assuming that each individual within the household is being affected in the same way, as a result of complete income pooling. The aim of this paper is to extend this approach by...
Persistent link: https://www.econbiz.de/10011537299
This study contributes to the female labor supply responsiveness literature by measuring the effect of tax-benefit policies on female labor supply based on a broad sample of 26 European countries in 2005-2010. The tax-benefit microsimulation model EUROMOD is used to calculate a measure of work...
Persistent link: https://www.econbiz.de/10010479960
Whether observed differences in redistributive policies across countries are the result of differences in social preferences or efficiency constraints is an important question that paves the debate about the optimality of welfare regimes. To shed new light on this question, we estimate labor...
Persistent link: https://www.econbiz.de/10009236087
Persistent link: https://www.econbiz.de/10001431663
and higher taxes in the future. This paper uses the institutional setting of German fiscal federalism to its advantage in …
Persistent link: https://www.econbiz.de/10012844209