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This paper investigates the relationship between the magnitude of automatic stabilizers in the tax and transfer systems of 19 EU countries and the US, and discretionary fiscal stimulus packages passed by these countries during the recent economic crisis. In particular, we ask whether countries...
Persistent link: https://www.econbiz.de/10009687338
This paper analyzes the effectiveness of the tax and transfer systems in the European Union and the US to act as an automatic stabilizer in the current economic crisis. We find that automatic stabilizers absorb 38 per cent of a proportional income shock in the EU, compared to 32 per cent in the...
Persistent link: https://www.econbiz.de/10003989856
Dieser Beitrag vergleicht die automatischen Stabilisierungswirkungen der Steuer- und Transfersysteme in der Europäischen Union und in den USA in der aktuellen Wirtschaftskrise. Dazu werden zwei Szenarien simuliert: erstens ein proportionaler Einkommensschock, in dem alle Bruttoeinkomm en um 5...
Persistent link: https://www.econbiz.de/10003879733
This paper aims to analyse the social assistance systems in five South European countries: France, Greece, Italy, Portugal and Spain. After reviewing the existing system of social assistance in each country, we apply a consistent methodology in order to estimate its impact on income...
Persistent link: https://www.econbiz.de/10010238712
This study aims to expand the use of tax-benefit microsimulation tools in Indonesia. In particular, it reviews the … feasibility of expanding SOUTHMOD, a tax-benefit microsimulation model being applied in developing countries that was developed … based on the European Union tax-benefit microsimulation tool (EUROMOD) framework. First, the study reviews the tax and …
Persistent link: https://www.econbiz.de/10011947062
Persistent link: https://www.econbiz.de/10003225951
This article investigates the impact of tax simplification on various indicators of the efficiency of the tax system and on the distribution of income. The analysis is based on a simulation model (FiFoSiM) using German income tax and household survey microdata. We model tax simplification as the...
Persistent link: https://www.econbiz.de/10003667774
Persistent link: https://www.econbiz.de/10003409206
Persistent link: https://www.econbiz.de/10003261083
This paper considers utilising a cross-country microsimulation tax-benefit model for Europe, EUROMOD, to simulate the …
Persistent link: https://www.econbiz.de/10008629917