This paper analyses income inequality in Ireland using a new panel dataset based on the administrative tax records of … deterioration of the labour market. The data confirms that the tax system is highly progressive at the high end of income … function in the tax and benefit system was enhanced during the last decade, not only because more income support was …

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 …

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 …

benefits that significantly reduce total tax received by the government. We examine the distribution of the tax burden, and … especially how income deciles benefit from the different fiscal benefits, namely tax exemptions, reductions and tax credits. This … income. Some fiscal benefits, notably the tax credit on maternity, are highly progressive. Other fiscal benefits, mainly …

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 …

concentrated and the tax and transfer system has little redistributive impact. The tax-to-GDP ratio remains low. Consumption taxes …, which tend to be regressive, account for the bulk. The progressivity of income taxes had been undermined by generous tax … reliefs, which benefit the well-off most and increase tax avoidance opportunities. The tax system should be reformed to …

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