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To what extent do welfare states compensate for the cost of children? A hypothetical household approach to policy evaluations

Penne, Tess; Hufkens, Tine; Goedemé, Tim; Storms, … - 2018

In order to alleviate child poverty, contemporary European welfare states have shifted their focus increasingly towards child-centred investment strategies. However, studies assessing the generosity of welfare states to families with children focus mainly on the role of cash benefit packages, or...

Persistent link: https://www.econbiz.de/10012012792

Homeownership investment and tax neutrality: A joint assessment of income and property taxes in Europe

Figari, Francesco; Verbist, Gerlinde; Zantomio, Francesca - 2019

Western countries' income tax systems exempt the return from investing in owner-occupied housing. Returns from other investments are instead taxed, thus distorting households' portfolio choices, although it is argued that housing property taxation might act as a counterbalance. Based on data...

Persistent link: https://www.econbiz.de/10012389719

Taxing home ownership: Distributional effects of including net imputed rent in taxable income

Figari, Francesco; Paulus, Alari; Sutherland, Holly; … - 2012

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

Changes in income distribution and the role of tax-benefit policy during the great recession: An international perspective

Bargain, Olivier; Callan, Tim; Doorley, Karina; Keane, … - 2013

This paper examines the impact on inequality and poverty of the economic crisis in four European countries, namely France, Germany, the UK and Ireland, and the contribution of tax and benefit policy changes. The period examined, 2008 to 2010, was one of great economic turmoil, yet it is unclear...

Persistent link: https://www.econbiz.de/10010331180

Indexing out of poverty? Fiscal drag and benefit erosion in cross-national perspective

Paulus, Alari; Sutherland, Holly; Tasseva, Iva - 2019

countries. We use the standard microsimulation-based decomposition method, separating further the effect of structural policy …

Persistent link: https://www.econbiz.de/10012389707

Analysing the effects of tax-benefit reforms on income distribution: A decomposition approach

Bargain, Olivier; Callan, Tim - 2007

composition, employment level, etc.). Then, the decomposition helps to extract an absolute measure of the impact of tax … countries. Finally, the full decomposition allows quantifying the relative role of policy changes compared to all other factors …. We provide an illustration for France and Ireland and check the sensitivity of the results to the decomposition order. …

Persistent link: https://www.econbiz.de/10010291237

Echelles d'équivalence du temps de travail: Évaluation de l'impôt sur le revenu en Belgique à la lumière de l'éthique de la responsabilité

Maniquet, François; Neumann, Dirk - 2015

Nous proposons une méthode pour évaluer la capacité des systèmes de taxation du revenu de diminuer la pauvreté, lorsque celle-ci est définie en cohérence avec une notion de niveau de vie issue de l'éthique de la responsabilité. Selon cette éthique, toutes les inégalités ne sont pas...

Persistent link: https://www.econbiz.de/10011646645

TREMOD: A microsimulation model for the Province of Trento (Italy)

Azzolini, Davide; Bazzoli, Martina; De Poli, Silvia; … - 2014

This paper presents the main characteristics of TREMOD, a tax-benefit microsimulation model for the Italian province of Trento (Italy). TREMOD is based upon the EUROMOD platform microsimulation model, and its purpose is to inform local tax and welfare policies. TREMOD is a flexible tool that...

Persistent link: https://www.econbiz.de/10011304567

The introduction of a GMI scheme in Cyprus: Family structure, equivalence scales and policy challenges

Koutsampelas, Christos - 2014

Nowadays, Cyprus has engaged in an effort of reforming its tax-benefit system so as to adapt to the economic and social challenges of the post-crisis era. Among the most important social reforms is the introduction of a Guaranteed Minimum Income scheme (GMI). In this paper, we construct a number...

Persistent link: https://www.econbiz.de/10011304576

Re-weighting EUROMOD for demographic change: An application on Slovenian and Lithuanian data

Kump, Nataša; Navicke, Jekaterina - 2014

This paper discusses an application of re-weighting to account for demographic change within a comparative micro-simulation setting. We use the Slovenian and Lithuanian components of the EUROMOD micro-simulation model with data referring to demographic characteristics of the population in 2010...

Persistent link: https://www.econbiz.de/10011304577