Showing 1 - 10 of 13,615
of Bofinger et al. (2006). We employ a microsimulation model for estimating labour supply as well as distributional and …
Persistent link: https://www.econbiz.de/10008559126
The Polish tax and benefit system is presented in the context of a recently developed microsimulation model, SIMPL. The …
Persistent link: https://www.econbiz.de/10005763653
States of the European Union (EU). Using EUROMOD, the EU-wide tax-benefit microsimulation model, we disentangle the role of …
Persistent link: https://www.econbiz.de/10010641410
The possible implications of using the family as opposed to the individual as the unit of taxation are not clear. This applies both to work incentives and distributional outcomes. In this paper we evaluate the effects of a hypothetical reform for Italian income taxation with respect to labour...
Persistent link: https://www.econbiz.de/10005135146
Using a new comprehensive tax-benefit model, JUTTA, this paper examines how labour supply incentives – both to participate in the labour force (the “extensive” margin) and to supply extra hours of work (the “incentive” margin) – have changed in Finland in 1995-2007. The results...
Persistent link: https://www.econbiz.de/10005537226
This paper investigates the extent to which cross-country differences in aggregate participation rates can be explained by divergence in tax-benefit systems. We take the example of two countries, the Czech Republic and Hungary, which – despite a lot of similarities – differ...
Persistent link: https://www.econbiz.de/10011156778
This paper investigates the extent to which cross-country differences in aggregate participation rates can be explained by divergence in tax-benefit systems. We take the example of two countries, the Czech Republic and Hungary, which – despite a lot of similarities – differ markedly in...
Persistent link: https://www.econbiz.de/10011156829
In the early 1980’s Australia had a highly progressive, individual based income tax and families received support for dependent children in the form of universal family allowances. The introduction of income tests for child support payments based on family income (now in the form of Family Tax...
Persistent link: https://www.econbiz.de/10004966282
In recent years, the US, UK and Australia have lowered tax rates on high incomes and expanded tax credits and family transfer payments that are withdrawn on the joint income of a couple. These reforms result in significant changes in the structure of marginal and average income tax rates. In...
Persistent link: https://www.econbiz.de/10004977254
methodology using in conjunction a microsimulation model (Siena Micro-Simulation Model SM2- EU-SILC) and an exact record linkage … between survey and fiscal data at micro level. The integration of microsimulation with register data has the advantage of … using administrative data for the validation of microsimulation results. Since tax data have un incomplete coverage in …
Persistent link: https://www.econbiz.de/10010615437