redistribution. Although they are in most cases strongly progressive, the low redistributive effect is mainly due to their small size …. Moreover, there is a lack of neutrality in the tax system with regard to the source from which households draw their financial …

Applied welfare analyses of redistributive systems nowadays benefit from powerful tax benefit microsimulation programs … the literature have attempted (i) to model different behaviour (in a way that matter for incidence and redistribution of … tax benefit policies), (ii) to go beyond income, (iii) to better define and estimate equivalence scales, (iv) to open the …

We use a behavioural microsimulation model embedded in a numerical optimization procedure in order to identify optimal … (social welfare maximizing) tax-transfer rules. We consider the class of tax-transfer rules consisting of a universal basic … income and a tax defined by a 4th degree polynomial. The rule is applied to total taxable household income. A …

Redistribution is usually understood in terms of income; as a way to rank individuals as well as to determine taxable … including the HFCS data into the microsimulation model EUROMOD we add two novel aspects to the literature. First, we include the … analysis of taxes on wealth and wealth transfers. Second, we evaluate redistributive effects of tax-benefit systems against the …

robot tax that has featured prominently in the policy debate on automation and show that it could raise the capital stock … and per capita output at the steady state. However, the robot tax cannot induce a takeoff toward positive long-run growth. …

Existing tax schedules are often overly complex and characterized by discontinuities in the marginal tax burden. In … this paper we propose a class of progressive smooth functions to replace personal income tax schedules. These functions … depend only on three meaningful parameters, and avoid the drawbacks of defining tax schedules through various tax brackets …

sources appears underused. This motivates our simulation of a tax shift from labor to property for Germany, a country where … property-related information with the input data of the tax-benefit microsimulation model EUROMOD. We find a considerable … high tax wedge on labor is observed in Europe. Simultaneously, the scope for shifting taxes to more growth-friendly revenue …

Individuals vary considerably in how much they earn during their lifetimes. We study how the tax-and-transfer system o … life-cycle model, we find that redistribution by taxes and transfers off sets 54% of the inequality in lifetime earnings …