assess the role of tax-benefit systems to explain these differences. Using newly developed tax-benefit microsimulations for …, Mozambique, Tanzania, Ethiopia and South Africa. These countries show contrasted situations in terms of income distribution. We … distribution between the contribution of tax-benefit policies versus the contribution of other factors (market income distributions …

responses in microsimulation models. The paper focuses attention on two methodologies for modelling labour supply: the discrete … models for policy simulation in terms of producing and interpreting simulation outcomes, outlining an extensive literature of … responses but also for identifying optimal tax-benefit systems, given some of the challenges of the theoretical approach …

components using yearly UK data covering 1977-2018. We examine cash and in-kind benefits, and direct and indirect taxes. In … benefits are largely associated with cyclical changes in average benefit rates. In contrast, trends in the redistributive … effects of direct and indirect taxes are mostly associated with changes in progressivity. For in-kind benefits, changes in the …

on a behavioral micro-simulation model which integrates an empirical household labor supply model into a detailed tax …-benefit model based on the German Socio Economic Panel. Our simulation results show that under each reform the lion's share of the … supply effects are small for all analyzed family tax splitting reforms, both in absolute terms and relative to the implied …

overcome the lack of data by proposing a dynamic calibrated microsimulation approach to generate counterfactual income … using publicly available data and a household income generation model to perform the first calibrated simulation based upon …

rates. Our analysis is based on a microsimulation model that accounts for the interactions between wages, the tax … examine this assertion for Germany, a welfare state with a relative generous means-tested social minimum and high marginal tax … a large extent be offset by reductions in means-tested welfare transfers and high marginal tax rates. Taking into …

effects by producing counterfactual ("no reform") scenarios using tax-benefit microsimulation and representative household … France, Germany, the UK and Ireland, and the contribution of tax and benefit policy changes. The period examined, 2008 to … period were mainly driven by changes in market income distributions or by tax-benefit policy reforms. We disentangle these …

other benefits, including greatly reduced administrative complexity and cost. Using microsimulation analysis in a … BI is set matters, but its exact specification matters even more. Which parts of the existing tax-benefit system are …

The Polish tax and benefit system is presented in the context of a recently developed microsimulation model, SIMPL. The … describes details of the Polish tax and benefit system and the simulation assumptions which were necessary in modelling it in … model allows simulating direct taxes, social contributions and public benefits in Poland for the years 2003 and 2005. It is …