We show that the effectiveness of redistribution policy in stimulating the economy and improving welfare is directly … regime counteract the deflationary forces during the recession. Moreover, redistribution produces a Pareto improvement under …

This paper presents the main characteristics of TREMOD, a tax-benefit microsimulation model for the Italian province of … Trento (Italy). TREMOD is based upon the EUROMOD platform microsimulation model, and its purpose is to inform local tax and … welfare policies. TREMOD is a flexible tool that allows simulation of the effects of different types of public policies on a …

Tax expenditures are preferential tax treatments granted to specific individuals or categories of households which aim … tax expenditures related to housing, education and health in 27 European countries making use of EUROMOD, the EU …-wide microsimulation model. We find a variety of effects, in terms of sign and magnitude, across Member States, and within these, among …

growth enhancing tax and expenditure reform. We quantitatively illustrate that this reform based strategy, by … yet avoids increasing tax rates. With slow consolidation, marginal tax rates are reduced right from the beginning. …

without support. But an unconditional payment to everyone at meaningful but fiscally realistic levels would likely require tax … rises as well as reductions in existing benefits. We develop a comprehensive BI scenario that facilitates an assessment of … the resulting fiscal and distributional effects in a comparative context, undertake a microsimulation study to quantify …

The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and …-country/cross-sector approach allows us comparing the incentives provided by the tax systems and gauging the effects of tax changes taking … explicitly into account the possible substitution between factors as well as their tax incidence. Our results suggest that the …

This paper investigates the factors that shape governments’ capacity to collect revenue. To do so, it analyses how tax … revenue responds to tax rates using evidence from a panel of 34 OECD countries over 1978-2014. The estimations show that the … response of revenue to rates weakens as rates become higher, confirming the existence of a hump-shaped relationship between tax …

-level approach. We combine a microsimulation model with labour market transition techniques to simulate the COVID-19 shock on the …

This paper analyses the importance of fiscal mechanisms for regional risk sharing and redistribution in Switzerland …

We present new evidence showing that fiscal austerity strengthens support for redistribution, especially for the … relatively well-off. Our theoretical model proposes two mechanisms to explain this heterogeneity in support for redistribution …