poverty effects of alternative policies are analyzed thanks to counterfactual simulations built using a micro-simulation model …In-work transfers are often seen as a good trade-off between redistribution and efficiency, as they alleviate poverty … existing scheme, the Family Income Supplement (FIS), and of its replacement by the refundable tax credit in force in the UK …

The Polish tax and benefit system is presented in the context of a recently developed microsimulation model, SIMPL. The … describes details of the Polish tax and benefit system and the simulation assumptions which were necessary in modelling it in … model allows simulating direct taxes, social contributions and public benefits in Poland for the years 2003 and 2005. It is …

To assess the impact of tax-benefit policy changes on income distribution over time, we suggest a methodology based on … tax-benefit structure (rules, rates, etc.), changes in nominal levels of market incomes and tax-benefit parameters … (benefit amounts, tax bands, etc.), and all other changes in the underlying population (market income inequality, demographic …

Using counterfactual microsimulations, Shapley decompositions of time change in inequality and poverty indices make it … possible to disentangle and quantify the relative effect of tax-benefit policy changes, compared to all other effects including … income support and tax credits not been implemented. These reforms have also contributed to substantially reduce poverty …

To assess the impact of tax-benefit policy changes on income distribution over time, we suggest a methodology based on … tax-benefit structure (rules, rates, etc.), changes in nominal levels of market incomes and tax-benefit parameters … (benefit amounts, tax bands, etc.), and all other changes in the underlying population (market income inequality, demographic …

Using counterfactual microsimulations, Shapley decompositions of time change in inequality and poverty indices make it … possible to disentangle and quantify the relative effect of tax-benefit policy changes, compared to all other effects including … income support and tax credits not been implemented. These reforms have also contributed to substantially reduce poverty …

To assess the impact of tax-benefit policy changes on income distribution over time, we suggest a decomposition … methodology based on counterfactual simulations. First, it provides an absolute measure of the impact of tax-benefit changes on …, tax bands, etc.) against a distributionally-neutral benchmark, i.e., a situation where monetary parameters are nominally …

To assess the impact of tax-benefit policy changes on income distribution over time, we suggest a methodology based on … tax-benefit structure (rules, rates, etc.), changes in nominal levels of market incomes and tax-benefit parameters … (benefit amounts, tax bands, etc.), and all other changes in the underlying population (market income inequality, demographic …

For policy makers and analysts, it is important to isolate the redistributive impact of tax-benefit policy changes from … simulations in a formal framework based on the Shapley value decomposition and quantify the relative roles of (i) tax …