The aim of this paper is to evaluate the impact of cash social benefits on work incentives at the bottom of the income distribution and among selected model family types in Lithuania. The analysis of the work incentives in Lithuania is carried out for the period of 2005-2013 based on a...

To what extent can a country's effectiveness in reducing child poverty be attributed to the size of family cash transfers (i.e. both benefits and tax advantages) or to their design? In this paper, we disentangle the importance of each of these two factors, focusing on the family support system...

Nowadays, Cyprus has engaged in an effort of reforming its tax-benefit system so as to adapt to the economic and social challenges of the post-crisis era. Among the most important social reforms is the introduction of a Guaranteed Minimum Income scheme (GMI). In this paper, we construct a number...

We develop and estimate a microeconometric model of household labour supply in four European countries representative of different economies and welfare policy regimes: Denmark, Italy, Portugal and United Kingdom. We then simulate, under the constraint of constant total net tax revenue, the...

In this paper we analyze the effects of Minimum Guaranteed Income (MGI) schemes on labour supply of Italian married couples by applying a behavioural micro-simulation tax-benefit model. The Tax-Benefit Model applied is the static micro-simulation model of EUROMOD. A household labour supply model...

This paper addresses the problem of the normative evaluation of income tax systems and income tax reforms. While most of the existing criteria, framed in the utilitarian tradition, are uniquely based on information about individual incomes, this paper, building upon the opportunity egalitarian...

Due to the worsening of economic crisis across European countries, the problem of poverty and the ways to tackle it returned at the centre of political and scientific debate. The level of poverty increased after the crisis, especially in Mediterranean countries such as Italy, Spain and Greece....

This paper examines the fiscal and distributional effects of a number of alternative basic income implementation modes across 28 European welfare states. The paper aims to make three contributions to the literature. Firstly, through the use of EUROMOD's advanced 'add-on' and 'loop' features, we...

Over the last two decades a growing interest in understanding what determines the redistributive role of tax-benefit systems has emerged worldwide. In the case of Italy, previous analyses were mainly focused on quantifying the contribution of marginal tax rates, deductions and tax credits to the...