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of the most important drivers of tax-benefit policy reforms in OECD countries in recent years. Employment … redistribute to low-income groups while also creating additional work incentives. But like all social benefits, they have to be … financed, which creates additional economic costs for some. This paper discusses the rationale for in-work benefits (IWB …
Persistent link: https://www.econbiz.de/10010331402
simulation results confirm the government's estimation of the revenue effects to a large extent. While the reform reduces the tax …The DIW Berlin microsimulation model of business taxation BizTax allows a representative and detailed analysis of the … business tax files. We simulate essential elements of the business tax reform 2008 proposed by the German government. The …
Persistent link: https://www.econbiz.de/10010377794
Die anhaltend hohe Arbeitslosigkeit hat verstärkt zu Diskussionen geführt, ob das Steuer-Transfer-System hierfür mitverantwortlich sei. Dabei wurde insbesondere auf die sehr hohe implizite Grenzbelastung im untersten Einkommensbereich hingewiesen. Als Alternativen wurden eine negative...
Persistent link: https://www.econbiz.de/10010377607
Dieser Beitrag untersucht die fiskalischen Gesamtwirkungen der Zuwanderung nach Deutschland mit Hilfe der demographisch basierten langfristigen Budgetmethode der Generationenbilanzierung. Zunächst wird für den Anfangsbestand der Einheimischen und Zuwanderer der Gegenwartswert aller individuell...
Persistent link: https://www.econbiz.de/10010377572
The fallout from the global economic downturn of 2008-09 is a continuing source of stress on families and a constraint on government policies. How can social policies contribute to a quick and equitable recovery from the crisis and how can they best respond to the difficulties that households...
Persistent link: https://www.econbiz.de/10010331437
Conditional Cash Transfers (CCTs) are an endogenous innovation from Latin America and the Caribbean (LAC) that aims to reduce current poverty while developing the human capital of the next generation, in the attempt to break the intergenerational transmission of poverty. Pioneered in Brazil and...
Persistent link: https://www.econbiz.de/10010331378
This paper compares for 13 Latin American countries the poverty and inequality impacts of cash transfer programs that are given to all children and the elderly (that is, categorical transfers), to programs of equal budget that are confined to the poor within each population group (that is,...
Persistent link: https://www.econbiz.de/10010331388
This paper analyzes the effectiveness of social protection systems in Europe and the US to provide (income) insurance against macro level shocks in terms of automatic stabilizers. We find that automatic stabilizers absorb 38% of a proportional income shock and 47% of an idiosyncratic...
Persistent link: https://www.econbiz.de/10010331444
Persistent link: https://www.econbiz.de/10011475387
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