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Wie progressiv ist Deutschland? Das Steuer- und Transfersystem im Europäischen Vergleich
Peichl, Andreas; Schaefer, Thilo - 2008
debate in Germany. In this paper, we compare the progressivity and redistribution induced by the tax benefit systems in the … systems in a common framework. We compute several measures of progressivity and redistribution for the whole tax benefit … according to their progressivity and level of redistribution. Our analysis shows that there is considerable variety with respect …
Persistent link: https://www.econbiz.de/10010288289
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The distributional effects of personal income tax expenditure
Avram, Silvia - 2014
Less visible than benefit expenditure, spending channelled through the tax system via tax concessions and advantages can amount to substantial amounts of foregone revenue. In this paper we use EUROMOD, a tax-benefit micro-simulation model covering all EU member states, to investigate the size...
Persistent link: https://www.econbiz.de/10011304565
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Income redistribution in the European Union
Avram, Silvia; Levy, Horacio; Sutherland, Holly - 2014
The systems of direct taxes and cash benefits in the 27 Member States of the European Union (EU) vary considerably in size and structure. We explore their redistributive effects using EUROMOD, the tax-benefit microsimulation model for the EU. As well as describing redistributive effects in...
Persistent link: https://www.econbiz.de/10011304588
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Could a universal family payment improve gender equity and reduce child poverty in Australia? A microsimulation analysis
Hayes, Philip; Redmond, Gerry - 2014
The Australian income tax and transfer system has undergone considerable reform since the mid 1980s. As a number of commentators have pointed out, one impact of reforms to cash transfers for families, as well as of some reforms to direct taxes, has been the evolution of a defacto system of...
Persistent link: https://www.econbiz.de/10010343185
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High inflation and wage rigidity: The implicit response of the Italian tax-benefit system
Boscolo, Stefano; Figari, Francesco - 2023
redistribution, that fiscal drag has a small regressive effect and that the implicit redistribution favours pensioners over private …
Persistent link: https://www.econbiz.de/10014581861
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Distributional and welfare effects of replacing monetary benefits with universal basic income in Spain
Badenes Plá, Nuria; Gambau-Suelves, Borja; Navas … - 2019
This papers quantifies the redistributive effects on progressivity, poverty and welfare, that would occur if the monetary benefits currently in place in the Spanish system were to be replaced by a neutral alternative in terms of spending, granting a universal basic income (UBI) to everyone. We...
Persistent link: https://www.econbiz.de/10012389712
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An assessment of wealth taxes in a joint income-wealth perspective
Kuypers, Sarah; Figari, Francesco; Verbist, Gerlinde - 2020
redistribution. Although they are in most cases strongly progressive, the low redistributive effect is mainly due to their small size …
Persistent link: https://www.econbiz.de/10013205345
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The importance of choosing the data set for tax-benefit analysis
Ceriani, Lidia; Fiorio, Carlo V.; Gigliarano, Chiara - 2013
Given the increased availability of survey income data, in this paper we analyse the pros and cons of alternative data sets for static tax-benefit microsimulation in Italy. We focus on all possible alternatives, namely using (a) SHIW or (b) IT-SILC data using a consistent net-to-gross...
Persistent link: https://www.econbiz.de/10010331192
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Size, heterogeneity and distributional effects of self-employment income tax evasion in Italy
Bazzoli, Martina; Di Caro, Paolo; Figari, Francesco; … - 2020
We measure tax evasion in Italy by estimating a food expenditure equation that disentangles households with prevalent income from self-employment, which is self-declared, from those with mostly third-party reported income. By using a novel dataset that links the 2013 Italian Household Budget...
Persistent link: https://www.econbiz.de/10013205346
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Integrating VAT into EUROMOD: Documentation and results for Belgium
Decoster, André; Ochmann, Richard; Spiritus, Kevin - 2014
This paper documents the integration of microsimulation tools for direct taxation, indirect taxation, and social benefits in the context of the European tax and benefit simulator, EUROMOD. Integration has been developed in parallel for two countries: Belgium and Germany. The paper at hand...
Persistent link: https://www.econbiz.de/10011304579