a reduced state tax using a microsimulation model shows that the effort effect matters. The largest effect is due to …

responses in microsimulation models. The paper focuses attention on two methodologies for modelling labour supply: the discrete …

can be concluded that both taxes and transfers reduce inequality of opportunities, with social benefits typically playing … the key role. Furthermore, the equalizing impacts of the tax benefit system on inequality of opportunity differ … substantially from the ones observed when referring to the traditional notion of inequality of outcomes …