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 …

poorest part of the population, and by using direct benefits instead of indirect tax expenditures. The results, however, also …This paper examines the distributional impacts of agricultural policies versus those of cash transfers using a tax …-benefit microsimulation model for Zambia for the policy year 2020. The analysis also considers the behavioural impacts of input subsidies and …

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 …

We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for … people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the … and full-time work, respectively. We estimate labor supply reactions and welfare effects using a microsimulation model …

-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 …