and 2021, based on static microsimulation methods. From the onset of the crisis, the Uruguayan government implemented … adjustments to existing social protection policies as well as a new transfer and an emergency tax. The configuration of precrisis … tax side, a temporary income tax (COVID-19 Emergency Tax) for public workers (excluding health workers) and pensioners …

This paper makes use of tax-benefit microsimulation techniques to quantify the distributional effects of COVID-19 in … Ecuador and the role of tax-benefit policies in mitigating the immediate impact of the economic shocks. Our results show a …. However, overall tax-benefit policies do little to mitigate the losses in household incomes due to the pandemic. …

expectations, a structural labor demand model, and a tax-benefit microsimulation model. Our findings show that as of September 2020 …. However, the tax benefit system and discretionary policy responses to the crisis act as important income stabilizers, since …

-benefit microsimulation model for Rwanda. Specifically, we compare the reform to a business-as-usual scenario with the previous income tax …Establishing an equitable and efficient tax system is essential for reducing poverty, combating inequality, and … personal income tax schedule for 2023 and 2024 as part of broader tax reforms set forth in its Medium-Term Revenue Strategy …

poorest part of the population, and by using direct benefits instead of indirect tax expenditures. The results, however, also …This paper examines the distributional impacts of agricultural policies versus those of cash transfers using a tax …-benefit microsimulation model for Zambia for the policy year 2020. The analysis also considers the behavioural impacts of input subsidies and …

Does parental wealth inequality impact next generation labor income inequality? And does a tax on parental wealth …. The estimated hypothetical wage distribution without the wealth tax is more unequal. Moreover, suggestive evidence …

This paper presents the properties of optimal piecewise linear tax systems for two-earner households, based on joint …

. The robot tax exploits general-equilibrium effects to compress the wage distribution. Wage compression reduces income-tax … distortions of labor supply, thereby raising welfare. In the calibrated model, the optimal robot tax for the US is positive and … generates small welfare gains. As the price of robots falls, inequality rises but the robot tax and its welfare impact become …

tax administration data with household survey data in order to account for incomes at all parts of the distribution and … method of combining tax administration with household survey data. Our results show the dramatic effects of accounting for … reporting bias in household surveys by using tax administration data. When combining the two datasets, we find a significant …

This paper analyses optimal piecewise linear tax systems for two-earner households, based on joint and individual …