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 …

We use a behavioural microsimulation model embedded in a numerical optimization procedure in order to identify optimal … (social welfare maximizing) tax-transfer rules. We consider the class of tax-transfer rules consisting of a universal basic … income and a tax defined by a 4th degree polynomial. The rule is applied to total taxable household income. A …

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 …

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 … a tax shifting from labour income to property, guaranteeing revenue neutrality, and to assess the consequences of labour …

-time jobs). The most common use of these models is the simulation of tax-transfer reforms. The simulation is usually interpreted … simulation procedure, however, typically keeps fixed the estimated alternative-specific constants. In this note we argue that … jobs and since the number of people willing to work change as a response to the change in tax-transfer regime, it follows …