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heterogeneous and complex collection of regional benefits designed and implemented by the Autonomous Communities. This generates … coverage rates and adequacy levels. Using the European microsimulation model EUROMOD together with microdata from the European …
Persistent link: https://www.econbiz.de/10012284803
This paper focuses on the possibilities and functionalities offered by the tax-benefit microsimulation model for the UK …
Persistent link: https://www.econbiz.de/10012546221
Tax-benefit microsimulation models are typically used to assess the impact of policy changes on the income distribution … generate hypothetical household data that can be used in EUROMOD, the tax and benefit microsimulation model of the European … based on micro data representative of the population. Such analysis assesses the effects of tax-benefit policies by …
Persistent link: https://www.econbiz.de/10011864892
, 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 …
Persistent link: https://www.econbiz.de/10010238715
This paper describes a model to simulate expenditure and indirect taxes in 12 EU countries within the EUROMOD tax … effectiveness of the expenditure models used. The redistributive effect of indirect taxes is decomposed into the tax resulting from …
Persistent link: https://www.econbiz.de/10010238710
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 …
Persistent link: https://www.econbiz.de/10012253655
Persistent link: https://www.econbiz.de/10001686781
sources appears underused. This motivates our simulation of a tax shift from labor to property for Germany, a country where … property-related information with the input data of the tax-benefit microsimulation model EUROMOD. We find a considerable … high tax wedge on labor is observed in Europe. Simultaneously, the scope for shifting taxes to more growth-friendly revenue …
Persistent link: https://www.econbiz.de/10011584434
details of the social security and personal income tax system. In order to identify the issues and illustrate their importance …
Persistent link: https://www.econbiz.de/10011584120
necessarily lead to less poverty. Tax payments are extremely high, whereas social contribution payments are relatively low leading …
Persistent link: https://www.econbiz.de/10003828070