This paper describes the construction of a microsimulation model for South Africa (SAMOD), which is based upon the … EUROMOD platform. The paper discusses the need for a new microsimulation model in South Africa, the reasons why EUROMOD was a … their own microsimulation models in other countries. Particular attention is given to the way that South Africa, as a …

nonbehavioural effect of the tax reform on disposable income and boosts the gains in well-being for that part of population. …

The flat income tax has become increasingly popular recently, yet its implementation is limited to Eastern Europe. We … analyse the distributional and efficiency effects of flat tax scenarios for Western European countries. Our simulations show … that flat tax rates required to attain revenue neutrality with existing basic allowances improve labour supply incentives …

-2002 tax reform in Luxembourg. The main aspects of this reform are the reduction of the number of the tax brackets and the fall … of the maximal marginal tax rate (from 46% in 2000 to 42% in 2001 and to 38% in 2002). The distributional effects of the … tax reform are measured in terms of losers and winners, change in inequalities and poverty rates. The results issued from …

couples by applying a behavioural micro-simulation tax-benefit model. The Tax-Benefit Model applied is the static micro-simulation … behavioural micro-simulation tax-benefit are performed at national and regional level. Our main finding is that changes in labour … model of EUROMOD. A household labour supply model is simulated with different tax rules where MGI is an option. The …

the constraint of constant total net tax revenue, the effects of 10 hypothetical tax-transfer reforms which include … progressive tax-rules. When other criteria (such as the implied top marginal tax rate or the effect on female labour supply) are …) universalistic policies appear to be too costly in terms of implied top marginal tax rates and in terms of adverse effects on female …

Tax and benefit systems in the enlarged EU vary significantly in size and structure. We examine how taxes and benefits … Eastern European countries (Estonia, Hungary, Poland, Slovenia). We use EUROMOD, the European tax-benefit microsimulation … model, which simulates taxes and benefits for representative samples of household micro-data and through a common framework …

Southern European Countries using EUROMOD, the EU-wide tax-benefit microsimulation model. In-Work Benefits (IWBs) are means …-tested cash transfers given to individuals, through the tax system, conditional on their employment status. They are intended to … trade off between the redistributive and the incentive effects of the different policies. Family-based in-work benefits are …

redistribution are obtained using a pan-European tax-benefit microsimulation model. Results are discussed in the light of standard …Drawing from the formal setting of the optimal tax theory (Mirrlees 1971), the paper identifies the level of … Rawlsianism of some European social planners starting from the observation of real data and redistribution systems and uses it to …

Using counterfactual microsimulations, Shapley decompositions of time change in inequality and poverty indices make it … possible to disentangle and quantify the relative effect of tax-benefit policy changes, compared to all other effects including … income support and tax credits not been implemented. These reforms have also contributed to substantially reduce poverty …