these tax, transfer and minimum wage reforms on income inequality and poverty based on a microsimulation approach using … aimed at reducing income inequality, which cover a very broad span but include major changes to the income tax and social … EUROMOD. The reforms involve a significantly more progressive income tax structure, a major increase in the minimum wage to …

This paper quantifies the individual, aggregate and welfare effects of the Earned Income Tax Credit (EITC) in the … United States. In particular, we analyse the labour supply and saving responses to changes in tax credit generosity and their … implications for prices and welfare. Our results show that the EITC is a subsidy on labour income and a tax on savings. An increase …

applying a standard static microsimulation model TAZMOD v1.8. The simulations model two indirect tax reforms involving changes …This paper analyses the impacts of indirect tax policy reforms on income distribution and poverty in Tanzania by … to the excise duty and value-added tax rates on alcoholic beverages and tobacco products, and changes to employers' and …

explored. Secondly, the UBI is transformed into a Negative Income Tax (NIT) scheme, providing universal protection instead of … universal benefits. Finally, the NIT is modified into a Hybrid NIT (HNIT), being a mixture of NIT and a classic social … would be possible with either an NIT or UBI. A static microsimulation, using the EUROMOD model, is conducted on the HNIT …

Using unique longitudinal administrative tax panel data for the District of Columbia (DC), we assess the combined … effect of the DC supplemental earned income tax credit (EITC) and the federal EITC on poverty and income dynamics within … for tax filer fixed effects, an important innovation from many previous EITC studies. Overall, we find that the combined …

-child-related benefits); and (3) tax reliefs (allowances and/or tax credits) reducing the tax burden of families with children (child …-related tax reliefs). To measure these three dimensions, we use EUROMOD, the tax-benefit microsimulation model for the EU. We …Families with children receive support from the tax-benefit system to a different extent across countries. In Spain …