The Polish tax and benefit system is presented in the context of a recently developed microsimulation model, SIMPL. The … describes details of the Polish tax and benefit system and the simulation assumptions which were necessary in modelling it in … model allows simulating direct taxes, social contributions and public benefits in Poland for the years 2003 and 2005. It is …

-benefit policies on female labor supply based on a broad sample of 26 European countries in 2005-2010. The tax-benefit microsimulation …This study contributes to the female labor supply responsiveness literature by measuring the effect of tax … model EUROMOD is used to calculate a measure of work incentives at the extensive margin – the participation tax rate, which …

Tax reforms are crucial to promoting inclusive growth in India. The replacement of a myriad of consumption taxes by a … Goods and Services Tax (GST) will boost India's competitiveness, investment, job creation and tax compliance. The potential … productivity by reducing distortions in the allocation of resources which emanate from the corporate income tax; iv) boost job …

This paper analyses income inequality in Ireland using a new panel dataset based on the administrative tax records of … deterioration of the labour market. The data confirms that the tax system is highly progressive at the high end of income … function in the tax and benefit system was enhanced during the last decade, not only because more income support was …

This paper follows the theory of optimal taxation and the goal is to identify a tax/benefit design that maximizes … in the first stage, and the second stage identifies the tax/benefit system that maximize the social welfare function. Our … study deviates from the mainstream literature as the first stage is based on a static micro simulation model with behavioral …

The purpose of SWEtaxben is to evaluate the impact of changes in the tax/benefit systems on households as well as the … central governmental budget. Relating to the micro simulation literature this model can be labeled a static micro simulation … reinforced in 2008 and 2009. The key characteristic of this reform is an in-work tax credit and decreased state tax rate …

study the economic effects of introducing two elements of a fiscal union: Firstly, an EU-wide tax and transfer system and … secondly, an EU-wide system of fiscal equalisation. Using the European tax-benefit calculator EUROMOD, we exploit … tax and transfer systems by a European system would lead to significant redistributive effects both within and across …

different normative focus of the two approaches and show that benefits have other aims than redistribution. Finally, our country …How do different components of the tax and transfer systems affect disposable income inequality? This paper explores … the redistributive effects of different tax benefit instruments in the enlarged EU based on two approaches. Inequality …

concentrated and the tax and transfer system has little redistributive impact. The tax-to-GDP ratio remains low. Consumption taxes …, which tend to be regressive, account for the bulk. The progressivity of income taxes had been undermined by generous tax … reliefs, which benefit the well-off most and increase tax avoidance opportunities. The tax system should be reformed to …

also scrutinizes how governments affect EOp through the design of their tax and transfer schemes. Our overall results …-Saxon countries. For Eastern Europe, our results are less definite. Looking at the impact of the tax and benefit schemes in the EU, it … can be concluded that both taxes and transfers reduce inequality of opportunities, with social benefits typically playing …