of 1992-2012. By simulating effects of current and past tax-benefit policies using the microsimulation model MEFISTO … redistribution has been increased; 2) the introduction of an earned income tax credit and the lowering of personal income taxes has …Belgium has seen major changes in its tax-benefit system over the past twenty years. These changes have, to a large …

explored. Secondly, the UBI is transformed into a Negative Income Tax (NIT) scheme, providing universal protection instead of … universal benefits. Finally, the NIT is modified into a Hybrid NIT (HNIT), being a mixture of NIT and a classic social … would be possible with either an NIT or UBI. A static microsimulation, using the EUROMOD model, is conducted on the HNIT …

, however, a major drawback: it is not defined for net tax incidence - that is, the whole system of taxes and benefits. Moreover … efficiency with a relevant amount of tax revenues and social expenditures. They obviously obtain very high redistribution, above … countries show a very low level of redistribution, below 7 points. Interestingly, they vary in the level of tax burden and of …

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 allows simulation of the effects of different types of public policies on a …

Tax expenditures are preferential tax treatments granted to specific individuals or categories of households which aim … tax expenditures related to housing, education and health in 27 European countries making use of EUROMOD, the EU …-wide microsimulation model. We find a variety of effects, in terms of sign and magnitude, across Member States, and within these, among …

Applied welfare analyses of redistributive systems nowadays benefit from powerful tax benefit microsimulation programs … the literature have attempted (i) to model different behaviour (in a way that matter for incidence and redistribution of … tax benefit policies), (ii) to go beyond income, (iii) to better define and estimate equivalence scales, (iv) to open the …

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 …

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 …

representatives of alternative family policy models. Using microsimulation models (RUSMOD and EUROMOD), this paper estimates the … applying the mix of universal and means-tested child benefits, such as those employed by the UK and Belgium. At the same time …

RUSMOD is a static tax-benefit microsimulation model for Russia. The model can be used for ex post and ex ante … evaluation of reforms of personal income taxation and social benefits in Russia. In addition, being compatible with EUROMOD, the … Russian model is suitable for simulation of cross-country policy transfers. The aim of this paper is to shed light on various …