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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/10003261083
alternative that leads to positive labour supply and significantly positive welfare effects. Both labour supply and static welfare … reforms to invade the grown-up welfare states of "Old Europe". …
Persistent link: https://www.econbiz.de/10010297020
The success of the flat rate tax in Eastern Europe suggests that this concept could also be a model for the welfare … allowance yields positive static welfare effects amounting to approximately 1.8 per cent of income tax revenue but increases … problematic distributional impact, flat tax reforms are unlikely to spill over to the welfare states of Western Europe. …
Persistent link: https://www.econbiz.de/10010268499
The paper analyses the welfare effects of immigration when some sectors of the economy are characterized by wage … demand in the competitive sectors is smaller than in the unionised sectors. In the opposite case, the welfare effect of … immigrat ion is ambiguous; little immigration then reduces the native population's welfare, whereas large scale immigration …
Persistent link: https://www.econbiz.de/10010314983
The paper analyses the welfare effects of immigration when some sectors of the economy are characterized by wage … demand in the competitive sectors is smaller than in the unionised sectors. In the opposite case, the welfare effect of … immigrat ion is ambiguous; little immigration then reduces the native population's welfare, whereas large scale immigration …
Persistent link: https://www.econbiz.de/10009781710
alternative that leads to positive labour supply and significantly positive welfare effects. Both labour supply and static welfare … reforms to invade the grown-up welfare states of "Old Europe". …
Persistent link: https://www.econbiz.de/10005083043
The success of the flat rate tax in Eastern Europe suggests that this concept could also be a model for the welfare … allowance yields positive static welfare effects amounting to approximately 1.8 per cent of income tax revenue but increases … problematic distributional impact, flat tax reforms are unlikely to spill over to the welfare states of Western Europe. …
Persistent link: https://www.econbiz.de/10005822885