The aim of this study is to analyze redistribution within the Austrian tax-benefit system. In this work we take a … comprehensive view and include not only direct taxation and cash benefits, but also indirect taxes and in-kind transfers. We look at … two kinds of redistribution: between the households belonging to different income groups, and between generations, taking …

-level survey data. This study uses EUROMOD, a static tax-benefit microsimulation model calibrated for Malta, to evaluate the …Microsimulation models have been particularly useful when dealing with the economic welfare impact of COVID-19 … so doing, serve as a validation tool against which simulation exercises such as this can be compared. …

This paper examines the effects of management practices on effective tax rates (ETR) in a sample of medium and large … manufacturing firms in Ecuador. We use a novel data set on management practice scores matched with administrative tax data from the … Superintendence of Companies and the Internal Revenue Services of Ecuador based on firms' tax filings. We find that better management …

Individuals vary considerably in how much they earn during their lifetimes. This study examines the role of the tax … lifetime tax reform linking annual taxes to previous employment could improve the system's insurance capabilities, albeit at …