demand system we have chosen more suitable than other methods found in the extant literature. We find that a carbon tax … mitigating the regressive effects of the tax increase. …

SWITCH, the ESRI's tax-benefit microsimulation model, to examine financial work incentives on both the extensive margin by … usuallytake account of childcare costs or non-cash benefits that may be withdrawn as a person earns more. In this paper we use … means of replacement rates and participation tax rates, and the intensive margin through effective marginal tax rates. As …

Index (EASI) implicit Marshallian demand system to parameterise a microsimulation model. Expenditure-based metrics used by …

previously found, when the externality cost associated with driving is included in the metric of the tax incidence. This result … regressive. A lump-sum transfer is found to perform better at compensating households after the carbon tax. However, it reduces …

To assess the impact of tax-benefit policy changes on income distribution over time, we suggest a decomposition … methodology based on counterfactual simulations. First, it provides an absolute measure of the impact of tax-benefit changes on …, tax bands, etc.) against a distributionally-neutral benchmark, i.e., a situation where monetary parameters are nominally …