monetary benefits currently in place in the Spanish system were to be replaced by a neutral alternative in terms of spending … replaced by a basic income, and another in which retirement pensions are maintained, with the rest of monetary benefits being … eliminates the existing benefits system, could be: economically sustainable; as redistributive as the current one; almost as …

Spanish Personal Income Tax (PIT), whose peculiarity linked to its condition of optionality, allows the minimization of … households´ tax bill. Different scenarios are simulated using the tax-benefit microsimulator of the European Commission - EUROMOD …

microsimulation research on Citizen's Basic Income schemes undertaken by this author during the past fifteen years; to update recent … ways in which the research has influenced the policy process, and draws comparisons with the work of other microsimulation …

terms of changes that might be required in existing UK tax and benefits systems, and evaluates the implementation methods in … relation to a wider variety of indicators than previous exercises of this kind: poverty and inequality indices, tax rate rises …

/17 operationalised characteristics of two implementation models in terms of changes that might be required in existing UK tax and … benefits systems, and it evaluated the implementation methods in relation to a wider variety of indicators than previous … exercises of this kind: poverty and inequality indices, tax rate rises required for revenue neutrality, household disposable …