This paper focuses on the possibilities and functionalities offered by the tax-benefit microsimulation model for the UK – UKMOD to simulate and analyse the distributional impact of three examples of Basic Income schemes. We show how to build in functionalities to ensure fiscal neutrality and...

Gender based taxation (GBT) has been recently proposed as a promising policy in order to improve women's status in the labour market and within the family. We use a microeconometric model of household labour supply in order to evaluate, with Italian data, the behavioural and welfare effects of...

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...

This papers quantifies the redistributive effects on progressivity, poverty and welfare, that would occur if the monetary benefits currently in place in the Spanish system were to be replaced by a neutral alternative in terms of spending, granting a universal basic income (UBI) to everyone. We...

We present an exercise in empirical optimal taxation for European countries from three areas: Southern, Central and Northern Europe. For each country, we estimate a microeconometric model of labour supply for both couples and singles. A procedure that simulates the households' choices under...

Recent debates of basic income (BI) proposals shine a useful spotlight on the challenges that traditional forms of income support are increasingly facing, and highlight gaps in social provisions that largely depend on income or employment status. A universal "no questions asked" public transfer...

A Citizen's Income - an unconditional and nonwithdrawable income for every individual - would offer many advantages, but because the UK's current benefits and tax systems are complex, transition to a benefits system based on a Citizen's Income could be difficult to achieve. This paper builds on...

A Citizen’s Income - an unconditional and nonwithdrawable income for every individual - would offer many advantages: but because the UK's current benefits and tax systems are complex, transition to a benefits system based on a Citizen's Income could be difficult to achieve. Two previous...

Citizen’s Income - an unconditional and nonwithdrawable income for every individual - would offer many advantages, but transition from the UK's current largely means-tested benefits system to one based on a Citizen's Income might generate initial losses for some low-income households, and this...