monetary benefits currently in place in the Spanish system were to be replaced by a neutral alternative in terms of spending … replaced by a basic income, and another in which retirement pensions are maintained, with the rest of monetary benefits being … eliminates the existing benefits system, could be: economically sustainable; as redistributive as the current one; almost as …

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 …

, however, a major drawback: it is not defined for net tax incidence - that is, the whole system of taxes and benefits. Moreover … efficiency with a relevant amount of tax revenues and social expenditures. They obviously obtain very high redistribution, above … countries show a very low level of redistribution, below 7 points. Interestingly, they vary in the level of tax burden and of …

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 …

Much of the literature on flat tax reforms has highlighted the benefits of introducing flat personal income tax systems … in transition economies. The advocated benefits of flat tax systems range from their simplicity, higher compliance and … recommendations favouring the adoption of flat tax systems in Central and Eastern European (CEE) countries in the 1990s and the 2000s …

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 …

, but because the UK's current benefits and tax systems are complex, transition to a benefits system based on a Citizen … strictly revenue neutral scheme is available that could be paid for by raising Income Tax rates by 3%, by abolishing Income Tax …

: but because the UK's current benefits and tax systems are complex, transition to a benefits system based on a Citizen … revenue neutral scheme that could be paid for by raising Income Tax rates by 3%, by abolishing Income Tax Personal Allowances … structure and reduce households' means-tested benefits by taking into account their Citizen's Incomes. The earlier working …

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 …

. Using the German Socio-Economic Panel and the microsimulation model STSM, we find that hours and participation elasticities … the working poor. The first reform is financed through an increase in the effective marginal tax rate for welfare …