without support. But an unconditional payment to everyone at meaningful but fiscally realistic levels would likely require tax … rises as well as reductions in existing benefits. We develop a comprehensive BI scenario that facilitates an assessment of … the resulting fiscal and distributional effects in a comparative context, undertake a microsimulation study to quantify …

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 …

, using a preliminary version of EUROMOD, a European tax-benefit microsimulation model. The integrated framework provided by …Inflation can alter the characteristics of tax- and contribution systems in numerous ways. This paper demonstrates how … inflation alters the distributive properties of nominally defined tax systems and looks at the impact of the tax revenues and …

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 …