The analysis presented in this paper considers the impact on poverty rates of the Labour government’s tax and benefit policy changes in combination with the introduction of the National Minimum Wage (NMW). It examines the contribution of the NMW to direct poverty reduction and to “making...

This paper is concerned with the relationship between microsimulation models and policy debate. It seeks to highlight some of the ways in which these models can contribute to debate, both in answering questions and in posing new ones. As an illustration, the authors consider a case study of the...

This paper summarises the results of the EUROMOD Preparatory Study which was established to explore the potential and feasibility of building a Europe-wide tax-benefit microsimulation model. The paper describes what is meant by microsimulation, explains the rationale for a Europe-wide model and...

This paper explores the implications of examining the effect of policy changes on individual incomes rather than household incomes.

Analysis of the distributional impact of fiscal policy proposals often requires information on household expenditures and incomes. It is unusual to have one data source with high quality information on both, and this problem is generally overcome with statistical matching of independent data...