This paper studies the redistribution effect of personal income tax in Pakistan. We decompose the overall tax system in order to evaluate the contribution of rate, allowances, deductions, exemptions and credits. The structure given in Income Tax Ordinance, 2001, is applied to gross household...

This paper studies the impact of changes in the external balance of Pakistan. We explain why the economic growth achieved during the past decade was highly dependent on improvements in the external balance. Between 2001 and 2007, Pakistan benefited from an increase in remittances, foreign...

This paper considers utilising a cross-country microsimulation tax-benefit model for Europe, EUROMOD, to simulate the distribution of replacement rates for four European countries, Denmark, France, Spain and the UK. In particular we show the important role of household composition and the...

The systems of direct taxes and cash benefits in the Member States of the European Union vary considerably in size and structure. We explore their direct impacts on cross-sectional income inequality (termed "redistributive effect" for the purpose of this paper) using EUROMOD, a tax-benefit...

Although demographic ageing will affect Ireland later than many EU countries, by 2050 it will result in significant pressures on the public pension system. Recent reform in Ireland has attempted to address these pressures by increasing the incentive to save for retirement and by introducing...

This paper studies the impact of changes in the external balance of a developing economy (Pakistan). We explain that the economic growth achieved during the past decade is highly dependent on the improvements in external balance. Between 2001 and 2007 Pakistan has benefited from, an increase in...

This paper considers the methodology of measuring replacement rates, comparing simulation based approaches, which simulate replacement rates for a representative sample of the population, with other approaches that simulate replacement rates for "typical" families or are entirely based on...

This paper examines the use of national microsimulation models in a cross-country context and highlights some of the difficulties associated with carrying out comparative research. Changes to the equivalence scales of social assistance systems in favour of children in Germany, Ireland and the UK...

This paper introduces a generalised model building platform (MMEANS) for implementing and using tax-benefit microsimulation models. It is designed to aid in the construction of single- and multi-country tax- benefit models by providing all essential components and a system by which these can be...

Alignment is a widely adopted technique in the field of microsimulation for social and economic policy research. However, limited research has been devoted to understanding the statistical properties of the various alignment algorithms currently in use. This paper discusses and evaluates six...