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Imputed rental income of homeowners is tax exempt in most countries, despite the long-standing arguments recommending its inclusion in the tax base, on both equity and efficiency grounds. The current fiscal crisis revived interest towards this form of taxation. The paper investigates the fiscal...
Persistent link: https://www.econbiz.de/10010288293
This paper examines the impact on inequality and poverty of the economic crisis in four European countries, namely … 2010, was one of great economic turmoil, yet it is unclear whether changes in inequality and poverty rates over this time … decreasing inequality and relative poverty in the UK, France and especially in Ireland, a country where rising unemployment would …
Persistent link: https://www.econbiz.de/10010331180
The "Minimum Vital Income" (IMV) constitutes a novelty in the panorama for fighting poverty by guaranteeing minimum … incomes after the COVID-19 crisis. This work simulates the distributional and poverty effects of the IMV introduction across … Spanish regions using EUROMOD. Our results show that the IMV reduces inequality and poverty - general and extreme - for all …
Persistent link: https://www.econbiz.de/10013205350
Using counterfactual microsimulations, Shapley decompositions of time change in inequality and poverty indices make it … depth of poverty would have increased under the first New Labour government, had important reforms like the extensions of … income support and tax credits not been implemented. These reforms have also contributed to substantially reduce poverty …
Persistent link: https://www.econbiz.de/10010288266
This paper evaluates income distributions in four European countries (Austria, Italy, Spain and Hungary) using two complementary approaches: a standard approach based on reported incomes in survey data, and a microsimulation approach, where taxes and benefits are simulated. Given that benefit...
Persistent link: https://www.econbiz.de/10010288287
counterfactual simulations. We start by decomposing changes in inequality/poverty indices into three contributions: reforms of the …
Persistent link: https://www.econbiz.de/10010291237
Persistent link: https://www.econbiz.de/10013352935
Persistent link: https://www.econbiz.de/10014287077
The aim of this paper is twofold. First, it provides a comprehensive assessment of the financial cost informal workers would incur if they entered formal employment in five Latin American countries: Bolivia, Colombia, Ecuador, Peru, and Venezuela. Then, it analyzes the extent to which...
Persistent link: https://www.econbiz.de/10012389732
Persistent link: https://www.econbiz.de/10011397248