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

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 …

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 …

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 …