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Modelling the impact of direct and indirect taxes using complementary datasets
Savage, Michael; Callan, Tim - 2015
base for future microsimulation analysis of simultaneous direct tax, indirect tax and welfare reform. …
Persistent link: https://www.econbiz.de/10010489611
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Modelling the Impact of Direct and Indirect Taxes Using Complementary Datasets
Savage, Michael - 2015
base for future microsimulation analysis of simultaneous direct tax, indirect tax and welfare reform …
Persistent link: https://www.econbiz.de/10013026408
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Improving taxes and transfers in Australia
Hemmings, Philip J.; Tuske, Annamaria - 2015
goals in re-distribution and social welfare, encourage employment, accommodate business-competitiveness concerns and …
Persistent link: https://www.econbiz.de/10011398824
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A general microsimulation model for the EU VAT with a specific application to Germany
Siemers, Lars - 2014
with invoice method. Literature on microsimulation models (MSM) for this type of VAT is rare, though the importance of VAT …
Persistent link: https://www.econbiz.de/10010395921
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A distribution-neutral perspective on tax expenditure limitations
Kaplow, Louis - 2016
taxpayers. Often, revenue neutrality is assumed. This essay advances a complementary, distribution-neutral perspective on the … analysis of tax expenditure limitations. Distribution-neutral implementation provides an illuminating benchmark against which … distribution-distortion trade-off. The central lessons contradict the common belief that one can have less distortion of labor …
Persistent link: https://www.econbiz.de/10011581947
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Estate Tax Reform : Issues and Options
Batchelder, Lily L. - 2009
The upcoming one-year repeal of the federal estate tax creates an opportunity to reconsider the taxation of wealth transfers. This paper argues that federal wealth transfer taxes should be retained and potentially expanded. The estate tax contributes importantly to the progressivity of the tax...
Persistent link: https://www.econbiz.de/10014046960
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Chapter 5 The Economic Theory of Gift-Giving: Perfect Substitutability of Transfers and Redistribution of Wealth
Mercier Ythier, Jean - In: Handbook of the economics of giving, altruism and …, (pp. 227-369). 2006
, which aim at equalizing the distribution of wealth from altruistic reasons or sentiments (perfectly substitutable altruistic …
Persistent link: https://www.econbiz.de/10014023678
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Equity effects of energy affordability interventions
Farrell, Niall - 2023
This paper compares the distributional effects of price cap and lump sum transfer policies to aid the affordability of subsistence electricity consumption. A lump sum transfer is more progressive than a comparable price cap on all units of electricity. We identify conditions under which these...
Persistent link: https://www.econbiz.de/10013548739
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Incidence of Indirect Taxes - Are There Rules of Thumb for Policy-Makers?
Weida, Andreas - 2010
The paper summarizes recent empirical studies on indirect tax incidence and assesses whether the robust explanations from theory and earlier empirical results are confirmed. Although there are a number of influence factors of tax incidence in real markets which have to be analysed on a...
Persistent link: https://www.econbiz.de/10013135097
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Piecemeal modelling of the effects of joint direct and indirect tax reforms
Capéau, Bart; Decoster, André; Maes, Sebastiaan; … - 2018
This paper offers a framework to establish a micro-based budget and welfare evaluation of a joint reform in personal income taxes, social security contributions and indirect taxes. One often lacks an encompassing model for both labour supply decisions in real world tax and benefit contexts and...
Persistent link: https://www.econbiz.de/10011925845