Estonia. It makes use of microsimulation modelling approach and applies the EU tax-benefit model EUROMOD to quantify the first …The paper studies the impact of tax-benefit policies on the distribution of household incomes and work incentives in … social benefits. According to the simulations, 2016-2017 policies increased household incomes relative to inflation and were …

Tax reforms are crucial to promoting inclusive growth in India. The replacement of a myriad of consumption taxes by a … Goods and Services Tax (GST) will boost India's competitiveness, investment, job creation and tax compliance. The potential … productivity by reducing distortions in the allocation of resources which emanate from the corporate income tax; iv) boost job …

tax-benefit system: the size and distribution of taxes collected and benefits paid, and the impact of the system on …The purpose of this paper is to introduce applications of RUSMOD - a microsimulation model for fiscal incidence … different population groups. Microsimulation models, such as RUSMOD, are habitually used in developed countries, and can be …

concentrated and the tax and transfer system has little redistributive impact. The tax-to-GDP ratio remains low. Consumption taxes …, which tend to be regressive, account for the bulk. The progressivity of income taxes had been undermined by generous tax … reliefs, which benefit the well-off most and increase tax avoidance opportunities. The tax system should be reformed to …

This paper produces a comprehensive assessment of income redistribution to the working-age population, covering OECD … countries over the last two decades. Redistribution is quantified as the relative reduction in market income inequality achieved … data. A detailed decomposition analysis uncovers the respective roles of size, tax progressivity and transfer targeting for …

coefficient of the pre-tax-and-transfer income is 0.4183 and decreases to 0.3507 after-tax-and-transfer. This is a reduction of 6 … (the child money program and the mortgage subsidy) do little redistribution-the latter is actually regressive-but represent … highly dependent on volatile commodity prices-make the redistributive impact of the tax-and-transfer system susceptible to …