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 …

This paper analyses income inequality in Ireland using a new panel dataset based on the administrative tax records of … deterioration of the labour market. The data confirms that the tax system is highly progressive at the high end of income … function in the tax and benefit system was enhanced during the last decade, not only because more income support was …

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 …

maintains progressive personal income tax rates, gradually withdraws low-income support and provides additional benefits for low …This paper assesses Italy’s 2019 tax and benefit reforms, analyses hypothetical reforms and proposes a reform package … that balances goals of reducing poverty, encouraging employment and fiscal sustainability. Using the OECD’s Tax-Benefit and …

benefits that significantly reduce total tax received by the government. We examine the distribution of the tax burden, and … especially how income deciles benefit from the different fiscal benefits, namely tax exemptions, reductions and tax credits. This … income. Some fiscal benefits, notably the tax credit on maternity, are highly progressive. Other fiscal benefits, mainly …

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 …

. First, it argues that Chile needs to increase income redistribution through its tax and transfer system towards levels …

. This review examines ways forward for policy on several fronts: indirect taxation; household income tax and social benefits …Ensuring tax and transfer systems bring sufficient revenue to reach macroeconomic fiscal targets, address societal … goals in re-distribution and social welfare, recognise the influence taxation has on businesses’ competitiveness and …

. This new study, based on more than 20 million tax records over 10 years, examines the highest income earners in Ireland but … income and pay around 2/3 of all income tax. Unlike other OECD countries, the top 1% has not expanded its gross income share …