This paper aims to disentangle the driving factors behind the changes in income inequality in the Baltics since the EU … accession, distinguishing between primary income effect, discrete changes in tax-benefit policies and demographic effect … and re-weighting techniques. Decomposition of the total change in inequality showed that income and policy effects are …

a function - typically inequality or poverty indices - of household equivalized income. In parallel, economic research … tax benefit policies), (ii) to go beyond income, (iii) to better define and estimate equivalence scales, (iv) to open the …

income taxes, social security contributions and indirect taxes. One often lacks an encompassing model for both labour supply … decisions in real world tax and benefit contexts and the allocation of disposable income to commodities. In this paper we … modest. This is, among other things, explained by a more encompassing income effect in our job choice model, than is found in …

The aim of this paper is to evaluate the impact of cash social benefits on work incentives at the bottom of the income … and official OECD/EC indicators. The analysis revealed high disincentives to work at the bottom of the Lithuanian income … among low earners without eroding the minimum income protection floor. …

exclusion is Minimum Income (MI). Since 1992 the European Commission, with the Council Recommendation 92/441/EEC, called for the …

Tax-benefit microsimulation models are typically used to assess the impact of policy changes on the income distribution …

the reform that replaced the monetary social assistance benefit by the minimum income benefit in Austria has succeeded in …

at the micro level is important to asses the long-run impact of tax reforms, especially on the income distribution. …

In this paper we analyze the effects of Minimum Guaranteed Income (MGI) schemes on labour supply of Italian married … simulated tax regimes are Negative Income Tax (NIT), Workfare Tax (WF) and Universal Basic Income (UBI). These exercises of … supply due to these tax-transfer rules are small and this is in favour of such income support policies. Concerning tax …