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 …

effects by producing counterfactual (no reform) scenarios using tax-benefit microsimulation and representative household … France, Germany, the UK and Ireland, and the contribution of tax and benefit policy changes. The period examined, 2008 to … period were mainly driven by changes in market income distributions or by tax-benefit policy reforms. We disentangle these …

effects by producing counterfactual (no reform) scenarios using tax-benefit microsimulation and representative household … France, Germany, the UK and Ireland, and the contribution of tax and benefit policy changes. The period examined, 2008 to … period were mainly driven by changes in market income distributions or by tax-benefit policy reforms. We disentangle these …

assess the role of tax-benefit systems to explain these differences. Using newly developed tax-benefit microsimulations for …, Mozambique, Tanzania, Ethiopia and South Africa. These countries show contrasted situations in terms of income distribution. We … distribution between the contribution of tax-benefit policies versus the contribution of other factors (market income distributions …

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 …