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 …

; welfare benefits ; tax credits ; incentive effects …In this paper we provide an overview of the literature relating labour supply to taxes and welfare benefits with a … free choice over their hours of work. We then consider fixed costs of work, the complications introduced by the benefits …

The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll …. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be … comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income …

-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 …

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 …

that accounts for the value of future benefits tied to taxation. This yields new tests of tax-benefit linkage based on …This paper tests whether partially unemployed workers value future preserved benefits when they bunch at the kink of … bunching heterogeneity. I verify in quasi-experiments that UI extension programs that decrease the value of future benefits …

This paper analyzes how firms respond to changes in tax benefits for low-earning workers and how such policies also … tilted towards high-earning workers, not targeted by the tax benefits. Nonexposed establishments substitute employment … affect high-earning workers. I explore establishment outcomes around Germany's 2003 Mini-Job Reform, which expanded tax …

While Earned Income Tax Credit (EITC) expansions are typically associated with improvements in maternal mental health … through direct tax credit, changes in labor supply and changes in health insurance coverage of participants. To disentangle …

The Earned Income Tax Credit (EITC) is the single most important transfer program in place in the United States. An …

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