by a tax based on the same tax base as the proportional municipal income tax. -- Micro simulation ; tax-benefit system …This paper follows the theory of optimal taxation and the goal is to identify a tax/benefit design that maximizes … in the first stage, and the second stage identifies the tax/benefit system that maximize the social welfare function. Our …

-financed. -- Micro simulation ; tax-benefit system ; in-work tax credit reform …The purpose of SWEtaxben is to evaluate the impact of changes in the tax/benefit systems on households as well as the … central governmental budget. Relating to the micro simulation literature this model can be labeled a static micro simulation …

This paper assesses the macroeconomic and distributional impact of personal income tax (PIT) reforms in the U … marginal tax rates; (ii) PIT cuts do 'trickle-down' the income distribution: tax cuts stimulate demand for non …-tradable services which raise the wages and employment prospects of low-skilled workers even if the tax cut is not directly incident on …

expectations, while an increase in personal income tax shocks is inflationary for mediumrun. A surprise increase in gasoline prices …

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 …

give specific attention to the choice of the bandwidth used to define "close equals" in terms of pre-tax income. We also …

for redistribution. We leverage a quasi-experiment in Finland, where every year on the so-called tax day, the authorities … part in the European Social Survey shortly before and after the event. We find that the tax day increases perceptions that … earnings of the top 10% are unfair, but that public support for redistribution remains largely unaffected. A notable exception …

In this paper we utilise microsimulation techniques in the form of an income generation model and a tax/benefit model … results indicate that a more generous tax/benefit system, combined with a greater state burden of the cost of education over … in education. The methodology employed allows us to specifically analyse the impact of various components of the tax …

I estimate permanent and transitory tax-price and income elasticity of charitable giving in Germany using a rich panel … data of tax return for the years 2001-2006. Income tax reforms were implemented in 2004 and 2005. The results suggest that … the permanent tax-price elasticity varies significantly by income class, ranging from -0.2 for low incomes to -1.6 for …