Showing 1 - 10 of 166
several countries, including Belgium. Advocates of the flat tax argue, correctly, that many of these studies do not take into … this study we calculate the cost recovery based on a micro-simulation model that includes a labour supply model. We find …
Persistent link: https://www.econbiz.de/10010288277
In this study, the household labour supply is modelled as a discrete choice problem assuming that preference for leisure and consumption can be described by a quadratic utility function which allows for non-convexities in the budget set. We assess behavioural responses to the significant changes...
Persistent link: https://www.econbiz.de/10010288264
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 …
Persistent link: https://www.econbiz.de/10010288284
, using a preliminary version of EUROMOD, a European tax-benefit microsimulation model. The integrated framework provided by …
Persistent link: https://www.econbiz.de/10010331362
This paper analyses how inflation-induced erosions of nominally defined amounts built into relevant tax rules (“bracket creep”) alter distributional and revenue-generating properties of income taxes and social insurance contributions. Using a multi-country tax-benefit model, it provides...
Persistent link: https://www.econbiz.de/10010291234
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...
Persistent link: https://www.econbiz.de/10010288258
This paper utilises a multi-country microsimulation tax-benefit model for Europe, EUROMOD, to simulate the distribution …
Persistent link: https://www.econbiz.de/10010291238
EUROMOD, a EU-15 integrated tax-bene?t microsimulation software, we simulate two types of in-work bene?ts. The ?rst one is …
Persistent link: https://www.econbiz.de/10010291263
A tax shifting from labour income to housing taxation is generally advocated on efficiency grounds. However, most of the empirical literature focuses on the distributional implications of property tax reforms without paying much attention to potential consequences on the labour market. The aim...
Persistent link: https://www.econbiz.de/10011304582
Belgium has seen major changes in its tax-benefit system over the past twenty years. These changes have, to a large … of 1992-2012. By simulating effects of current and past tax-benefit policies using the microsimulation model MEFISTO …
Persistent link: https://www.econbiz.de/10011304583