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 …

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 …

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 …

driven by an increase in demand on the benefits side and increased progressivity on the tax side. -- inequality … distribution of income. In order to decompose the impact of components of income, we utilised a microsimulation methodology the EU …-SILC User Database. In order to do this we had to develop a simulation based methodology to disaggregate the main 6 benefit …

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 …

agents' biased perceptions with this information has a significant effect on their stated preferences for redistribution … levels of redistribution when informed of their true ranking. This relationship between biased perceptions and political … attitudes provides an alternative explanation for the relatively low degree of redistribution observed in modern democracies …

also scrutinizes how governments affect EOp through the design of their tax and transfer schemes. Our overall results …-Saxon countries. For Eastern Europe, our results are less definite. Looking at the impact of the tax and benefit schemes in the EU, it … can be concluded that both taxes and transfers reduce inequality of opportunities, with social benefits typically playing …

distribution, review current capital tax practices and empirical findings regarding their effects on economic activity. The paper … implications for tax policy. …