work is that in order to estimate the impact of tax reform and be able to generalise results, a structural approach that … takes account of many of these issues is desirable. We then discuss the new Tax Responsiveness literature which uses the … response of taxable income to the marginal tax rate as a summary statistic of the behavioural response to taxation. Underlying …

, under the constraint of constant total net tax revenue (fiscal neutrality), the effects of various hypothetical tax … to the current tax-transfer systems. The exercise can be considered as one of empirical optimal taxation, where the … basic income (Universal or Participation Basic Income) and adopting progressive tax-rules. If - besides the fiscal …

possible to disentangle and quantify the relative effect of tax-benefit policy changes, compared to all other effects including … income support and tax credits not been implemented. These reforms have also contributed to substantially reduce poverty …

For policy makers and analysts, it is important to isolate the redistributive impact of tax-benefit policy changes from … simulations in a formal framework based on the Shapley value decomposition and quantify the relative roles of (i) tax …

In this paper, we analyze the impact of a tax policy change on social welfare by using jointly a collective model of … unobserved dimensions related to effort or intensity at work. We simulate an extended version of the British Working Family Tax …

tax burdens, and b) this relation is stronger for the upper-middle range of the income distribution. …

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 …

induced by unemployment insurance. The model features a detailed specification of the tax and transfer system, including … of revenue neutral tax and transfer reforms also favors a reduction in the entitlement period. …

This paper analyzes the effectiveness of the tax and transfer systems in the European Union and the US to act as an …