components using yearly UK data covering 1977-2018. We examine cash and in-kind benefits, and direct and indirect taxes. In … benefits are largely associated with cyclical changes in average benefit rates. In contrast, trends in the redistributive … effects of direct and indirect taxes are mostly associated with changes in progressivity. For in-kind benefits, changes in the …

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 …

This paper describes IZAΨMOD, the policy microsimulation model of the Institute for the Study of Labor (IZA). The model …-employee dataset LIAB. IZAΨMOD consists of three components: First, a static module simulates the effects of a tax reform on the budget … distinguishes our model from most other microsimulation tools. A demand module takes into account possible restrictions of labor …

paper is to describe the state-of-the-art in simulation and to demonstrate the benefits of linking both model types … modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications … for the evaluation of a tax reform. The analysis shows that a personal income flat tax can indeed overcome the fundamental …

inequality is thought to increase demand for government income redistribution in democracies and to discourage democratization … not the actual level - correlates strongly with demand for redistribution and reported conflict between rich and poor. We …

tax response increases with comparison, but, surprisingly, dominates the comparison effect and reduces individual labour …

microsimulation software, EUROMOD, linked to EU-SILC survey data. Automatic stabilisation effects, particularly through benefits, are … and how well tax-benefit systems redistribute. We examine how the distribution of income in the EU countries which were … inequality, changes in discretionary tax-benefit policy and automatic stabilisation effects. We implement this approach using the …

comparative) impact of mobility and of the tax system (another presumed income equalizer) on the dynamics of income across time … and on the inequality of income across individuals. Using panel data, we find that Canada's tax system limits …, often amounting to around 30 percent of mean income. For all choices of parameter values, the tax effect exceeds by far the …

household income and consumption by an equivalence scale. We argue that this leads to support for tax/transfer policies that …