work are quantified i.e. the participation tax rate (PTR) levels are calculated with numerous classifications. Second, a … question of how different parts of the tax and social security system affect work incentives is answered; the PTR is decomposed … so that the quantitative contribution of different tax and social security components is given. Third, subgroup …

This paper introduces a new method of analysing how the changes in the tax-benefit-system have been reflected in income … inequality. This method is a combination of microsimulation based decomposition (Bar gain and Callan, 2010) and a multivariate …

Using a new comprehensive tax-benefit model, JUTTA, this paper examines how labour supply incentives – both to … in Finland in 1995-2007. The results reveal that the average participation tax rate has decreased by 10 percentage points … benefits, so that the income dependence of some of the benefits is reduced. This reform redistributes income to the poor and …