of 1992-2012. By simulating effects of current and past tax-benefit policies using the microsimulation model MEFISTO … redistribution has been increased; 2) the introduction of an earned income tax credit and the lowering of personal income taxes has …Belgium has seen major changes in its tax-benefit system over the past twenty years. These changes have, to a large …

this study we calculate the cost recovery based on a micro-simulation model that includes a labour supply model. We find …. -- flat tax ; income distribution ; microsimulation ; labour supply …The adverse distributional effects of a flat tax are well known and have been documented by empirical research in …

benefits in the context of the European tax and benefit simulator, EUROMOD. Integration has been developed in parallel for two …This paper documents the integration of microsimulation tools for direct taxation, indirect taxation, and social … countries: Belgium and Germany. The paper at hand documents the process and presents simulation results for the case of Belgium …

benefits in the context of the European tax and benefit simulator, EUROMOD. Integration has been developed parallely for the …This paper documents the integration of microsimulation tools for direct taxation, indirect taxation, and social … two countries, Belgium and Germany. The paper at hand documents the process and presents simulation results for the case …

disposable income reported in SILC data, or with the same income concept calculated on the basis of the microsimulation model … incomes through an iterative method using the observed net incomes and withholding tax rules, is a genuine improvement upon …

decisions in real world tax and benefit contexts and the allocation of disposable income to commodities. In this paper we … the labour market into our analysis. We apply this framework to a recently enacted Belgian tax reform which shifts the …, when assessing this kind of joint tax reform. As for the budgetary effects, the cost recovery effects of the tax shift are …