Estonia. It makes use of microsimulation modelling approach and applies the EU tax-benefit model EUROMOD to quantify the first …The paper studies the impact of tax-benefit policies on the distribution of household incomes and work incentives in … social benefits. According to the simulations, 2016-2017 policies increased household incomes relative to inflation and were …

Tax reforms are crucial to promoting inclusive growth in India. The replacement of a myriad of consumption taxes by a … Goods and Services Tax (GST) will boost India's competitiveness, investment, job creation and tax compliance. The potential … productivity by reducing distortions in the allocation of resources which emanate from the corporate income tax; iv) boost job …

This paper analyses income inequality in Ireland using a new panel dataset based on the administrative tax records of … deterioration of the labour market. The data confirms that the tax system is highly progressive at the high end of income … function in the tax and benefit system was enhanced during the last decade, not only because more income support was …

tax-benefit system: the size and distribution of taxes collected and benefits paid, and the impact of the system on …The purpose of this paper is to introduce applications of RUSMOD - a microsimulation model for fiscal incidence … different population groups. Microsimulation models, such as RUSMOD, are habitually used in developed countries, and can be …

maintains progressive personal income tax rates, gradually withdraws low-income support and provides additional benefits for low …This paper assesses Italy’s 2019 tax and benefit reforms, analyses hypothetical reforms and proposes a reform package … that balances goals of reducing poverty, encouraging employment and fiscal sustainability. Using the OECD’s Tax-Benefit and …

, the effectiveness of the electricity tariff as a redistribution device is questionable in the presence of a progressive … income tax schedule. To shed light on this controversy, we structurally estimate a model that combines public utility pricing … 2013, including detailed energy consumption and household income and tax payment characteristics. While the theoretical …

concentrated and the tax and transfer system has little redistributive impact. The tax-to-GDP ratio remains low. Consumption taxes …, which tend to be regressive, account for the bulk. The progressivity of income taxes had been undermined by generous tax … reliefs, which benefit the well-off most and increase tax avoidance opportunities. The tax system should be reformed to …

Increasing inequality and associated egalitarian sentiments have again put redistribution on the political agenda …. Other-regarding preferences may also affect support for redistribution, but knowledge about their distribution in the … national plebiscites, to study the link between other-regarding preferences and support for redistribution in a broad sample of …

firms. Under certain conditions, any progressive tax reform induces technical change that compresses the pre-tax wage … distribution. The key intuition is that progressive tax reforms tend to increase labor supply of less skilled relative to more … directed technical change effects make the optimal tax scheme more progressive, raising marginal tax rates at the right tail of …

. At an aggregate level, a rise in redistribution induces a compression effect on the distribution of pre-tax returns. In …Wealthier households obtain higher returns on their investments than poorer ones. How should the tax system account for … conventional wisdom, rather than calling for more redistribution, the presence of this scale dependence provides a rationale for …