In the microsimulation literature, it is still uncommon to test the statistical significance of results. In this article we argue that this situation is both undesirable and unnecessary. Provided the parameters used in the microsimulation are exogenous, as is often the case in static...

In the microsimulation literature, it is still uncommon to test the statistical significance of results. In this note we argue that this situation is both undesirable and unnecessary. Provided the parameters used in the microsimulation are exogenous, as is often the case in static...

To what extent can a country's effectiveness in reducing child poverty be attributed to the size of family cash transfers (i.e. both benefits and tax advantages) or to their design? In this paper, we disentangle the importance of each of these two factors, focusing on the family support system...

To what extent can a country's effectiveness in reducing child poverty be attributed to the size of family cash transfers (i.e. both benefits and tax advantages) or to their design? In this paper, we disentangle the importance of each of these two factors, focusing on the family support system...

We assess the impact of redistributive policy on child poverty across 29 European welfare states, using EU SILC 2005–2012. We distinguish between spending on pensions, spending on other cash transfers and taxation. For each of these instruments of redistribution, we further distinguish three...

Living standards in old age are affected both by the pension system and the tax system. Yet, little research analyses the interaction between both systems. In this paper, we connect the principles of the pension system (solidarity vs. insurance) to the principles of the tax system (vertical...

Living standards in old age are affected both by the pension system and the tax system. Yet, little research analyses the interaction between both systems. In this paper, we connect the principles of the pension system (solidarity vs. insurance) to the principles of the tax system (vertical...

En 2001 le gouvernement a adopté une réforme de l’impôt des personnes physiques. Cette réforme comprend quatre grands axes. Le premier axe vise une baisse de la pression fiscale sur le travail, le second axe a trait à la neutralité vis-à-vis du choix du mode de vie, le troisième axe...

Redistributive analyses typically use household income as the main reference variable to rank households and to assess their tax liabilities and benefit entitlements. However, the importance of wealth, and the potential redistributive effects of wealth-related taxation, are increasingly...

Imputed rental income of homeowners is tax exempt in most countries, despite the long-standing arguments recommending its inclusion in the tax base, on both equity and efficiency grounds. The current fiscal crisis revived interest towards this form of taxation. The paper investigates the fiscal...