The differential impact of comparable Basic Income (BI) schemes is examined for two countries by Callan et al (1996). This study uses national tax-benefit microsimulation models for Ireland (SWITCH) and the UK (POLIMOD). It finds that the relative effect of a scheme depends on the way in which...

Proposals for reforming the current system of taxes and transfers with a basic income and flat tax have received considerable attention in recent years in the UK and Ireland. Microsimulation models have played a central role in the formulation, the assessment, and the reformulation of these...

This paper describes how the 1994/95 Family Expenditure Survey (FES) is used to produce three of the four datasets that act as microdata input for POLIMOD. Variables used by POLIMOD are defined in terms of the FES datasets which are available through MIMAS, the national computer service run by...

This paper explores the short-term financial implications of abolishing earnings replacement social security benefits and relying on the system of means tested benefits to replace them.

This paper describes how the 1995/96 Family Expenditure Survey (FES) is used to produce three of the four datasets that act as microdata input for POLIMOD. Variables used by POLIMOD are defined in terms of the FES datasets which are available through MIMAS, the national computer service run by...

In seeking to understand the factors that lead to non-take-up of means-tested benefits it is important to identify the potential gains from claiming and the possible barriers to making a claim. Generally, the benefit of claiming is considered to be the cash entitlement. The barriers are lack of...

Traditionally, Budget analysis consists of calculation of the "overnight" effects on particular families. Our analysis departs from this by using survey data, representative of the actual population, which allows us to assess the overall distributional effects. We capture the diverse range of...

The new Labour Government in Britain has made the reduction of child poverty one of its central objectives. An earlier paper described the specific initiatives involved in Labourís approach and weighed them up in terms of their potential impact (Piachaud and Sutherland, 2000). This paper -...

This research note describes the principle features of the Irish tax-transfer system and describes how the system is simulated in the Irish module in Eur6. Eur6 is a prototype 6 country integrated tax-benefit microsimulation model which has been constructed as part of the EUROMOD project. A...

Micro- level information on both expenditure and income is useful for a wide range of purposes: to conduct investigations into standards of living, for example. It is necessary for the analysis of the combined effects of direct and indirect personal taxes. However, it is unusual to have one data...