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and Belgium, focusing in particular on the reforms carried out in the latter. The potential labor supply effect of the … determining the incentives to take up work; (iii) joint assessment of income for both purposes of taxation and benefit eligibility …
Persistent link: https://www.econbiz.de/10012731803
In the period 2001-2004 two major reforms followed in Belgium: a personal income tax reform (2001) and a reform of …
Persistent link: https://www.econbiz.de/10012732828
In this paper we use a sample of administrative data coming from the 'Dataware-house labour market and social protection' and the microsimulation model MIMOSIS to assess the labour supply effects of a reform of the rules for cumulating labour income with survival pension as proposed in the...
Persistent link: https://www.econbiz.de/10012721124
European countries, including Belgium, have shown increasing interest in tax-benefit instruments awarding monetary transfers or …
Persistent link: https://www.econbiz.de/10014062238
This paper exploits the distinction between preference and opportunity factors in a Random Utility and Random Opportunity (RURO) model of job choice (Aaberge, Dagsvik and Strøm, 1995, and Aaberge, Colombino and Strøm, 1999). We estimate the model on Belgian data (SILC 2007). To investigate to...
Persistent link: https://www.econbiz.de/10011537149
In line with the Earned Income Tax Credit in the United States and the Working Family Tax Credit in the United Kingdom, the Flemish government implemented in 2007 a similar in-work tax credit in order to increase the employment rate and to make working financially more attractive. This paper...
Persistent link: https://www.econbiz.de/10013118688
We analyse the distributional impact of lowering social security contributions and compensating the revenue loss by an increase in indirect taxes. We empirically assess the distributional consequences of this shift by using two Belgian microsimulation models: MODEacute;TEacute; for the tax benefit...
Persistent link: https://www.econbiz.de/10012724409
-age poverty and inequality measures. To do so, we use the survey dataset SHARE and a discrete time logistic duration model to … the household replacement rate plays an important role in decreasing the elderly poverty rate. Since households with … the household replacement rate on poverty measures is a motive to use such mechanism as a poverty alleviation tool …
Persistent link: https://www.econbiz.de/10012801885
individual changes over time and focused on the long-term unemployed (LTU). In Belgium the long-term unemployment rate is high … and the household incomes of many LTU are below the at-risk-of-poverty threshold. Policy proposals aiming to improve this … in Belgium. During these years there were policy changes that affected work incentives and thus contribute to the …
Persistent link: https://www.econbiz.de/10011864833
Belgium has seen major changes in its tax-benefit system over the past twenty years. These changes have, to a large …
Persistent link: https://www.econbiz.de/10011287627