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In the period 2001-2004 two major reforms followed in Belgium: a personal income tax reform (2001) and a reform of social security contributions for low skilled employees (2004). Using a discrete hours labor supply model, this paper assesses the impact of these reforms on aggregate labor supply...
Persistent link: https://www.econbiz.de/10005200721
Belgium is characterised by a comparatively high tax wedge. Starting from the end of the 90’s there has been a growing concern over the effect of high labour costs on the employment of low skilled workers. One of the most innovative measures implemented by the federal government is the...
Persistent link: https://www.econbiz.de/10005200728
During the last decade, several EU countries have tried to tackle unemployment and low activity rates through extensive tax cuts. In an effort to encourage the taking up of work – especially amongst the less productive workers – policymakers have shown increasing interest in targeted tax and...
Persistent link: https://www.econbiz.de/10005698101
In the period 2001-2004 two major reforms followed in Belgium: a personal income tax reform which included a new tax credit on low earnings (2001) and a reform of social security contributions for low wage employees (2004). Using a discrete hours labor supply model, this paper assesses the...
Persistent link: https://www.econbiz.de/10008868102
Social assistance and inactivity traps have long been considered amongst the main causes of the poor employment performance of EU countries. The success of New Labour has triggered a growing interests in instruments capable of combining the promotion of responsibility and self-sufficiency with...
Persistent link: https://www.econbiz.de/10011269307
reform using a behavioural tax-benefit microsimulation model. Ex-ante micro policy evaluations based on labour supply models …
Persistent link: https://www.econbiz.de/10010324231
microsimulation models: MODEacute;TEacute; for the tax benefit system, and aster for the indirect tax part. Since the underlying micro …
Persistent link: https://www.econbiz.de/10012724409
reform using a behavioural tax-benefit microsimulation model. Ex-ante micro policy evaluations based on labour supply models …
Persistent link: https://www.econbiz.de/10005068860
. Relying on EUROMOD, a EU-15 integrated tax-benefit microsimulation software, we simulate two types of in-work benefits. The …
Persistent link: https://www.econbiz.de/10013318810
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