explored. Secondly, the UBI is transformed into a Negative Income Tax (NIT) scheme, providing universal protection instead of … universal benefits. Finally, the NIT is modified into a Hybrid NIT (HNIT), being a mixture of NIT and a classic social … would be possible with either an NIT or UBI. A static microsimulation, using the EUROMOD model, is conducted on the HNIT …

This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, both on micro and macro … at the micro level is important to asses the long-run impact of tax reforms, especially on the income distribution. …

; wealth distribution ; microsimulation …

RUSMOD is a static tax-benefit microsimulation model for Russia. The model can be used for ex post and ex ante … evaluation of reforms of personal income taxation and social benefits in Russia. In addition, being compatible with EUROMOD, the … Russian model is suitable for simulation of cross-country policy transfers. The aim of this paper is to shed light on various …

, using a preliminary version of EUROMOD, a European tax-benefit microsimulation model. The integrated framework provided by …Inflation can alter the characteristics of tax- and contribution systems in numerous ways. This paper demonstrates how … inflation alters the distributive properties of nominally defined tax systems and looks at the impact of the tax revenues and …

Since 2002 the German government seeks to stimulate private retirement savings by means of special allowances and tax …

microsimulation methods. We estimate that households will lose a substantial share of their net income (8% on average). The … during the crisis. Besides subsidies, Covid-related benefit increases and tax-benefit automatic stabilisers will play an … important role in mitigating the shocks, underlining the importance of tax-benefit design in protecting household incomes during …