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Taxation of families and "families of taxation"? : inequality modification between family types across welfare states
Schechtl, Manuel - 2020 - This version: 22.07.2020
Previous sociological research has overlooked the fact that a welfare state’s tax system does not solely redistribute from rich to poor (vertical) but also between family types (horizontal). Different types of families are treated differently due to (de-)familialization policies in the tax...
Persistent link: https://www.econbiz.de/10012265932
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Austerity and distributional policy
Alpino, Matteo; Asatryan, Zareh; Blesse, Sebastian; … - 2020
What are the effects of austerity on distributional policy? We exploit the autonomy of Italian municipalities in setting non-linear income taxes and the exogenous introduction of a fiscal rule to show that austerity increases income tax progressivity. Consistent with this evidence, we find that...
Persistent link: https://www.econbiz.de/10012232031
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Austerity and distributional policy
Alpino, Matteo; Asatryan, Zareh; Blesse, Sebastian; … - 2020
What are the effects of austerity on distributional policy? We exploit the autonomy of Italian municipalities in setting non-linear income taxes and the exogenous introduction of a fiscal rule to show that austerity increases tax progressivity. Consistent with this evidence, we find that in a...
Persistent link: https://www.econbiz.de/10012304292
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Austerity and Distributional Policy
Alpino, Matteo; Asatryan, Zareh; Blesse, Sebastian; … - 2020
What are the effects of austerity on distributional policy? We exploit the autonomy of Italian municipalities in setting non-linear income taxes and the exogenous introduction of a fiscal rule to show that austerity increases income tax progressivity. Consistent with this evidence, we find that...
Persistent link: https://www.econbiz.de/10014095756
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Austerity and Distributional Policy
Alpino, Matteo; Asatryan, Zareh; Blesse, Sebastian; … - 2021
What are the effects of austerity on distributional policy? We exploit the autonomy of Italian municipalities in setting non-linear income taxes and the exogenous introduction of a fiscal rule to show that austerity increases tax progressivity. Consistent with this evidence, we find that in a...
Persistent link: https://www.econbiz.de/10013315143
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Baseline results from the EU-27 EUROMOD (2009 - 2013)
Jara, H. Xavier; Leventi, Chrysa - 2014
This paper presents baseline results from the latest version of EUROMOD (version G2.1), the tax-benefit microsimulation model for the EU. First, we briefly report the process of updating EUROMOD. We then present indicators for income inequality and risk of poverty using EUROMOD and discuss the...
Persistent link: https://www.econbiz.de/10010422113
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Baseline results from the EU27 EUROMOD (2009 - 2012)
Jara, H. Xavier; Sutherland, Holly; Avram, Silvia; De … - 2013
This paper presents baseline results from the latest version of EUROMOD (version F6.36+), the tax-benefit microsimulation model for the EU. First, we briefly report the process of updating EUROMOD. We then present indicators for income inequality and risk of poverty using EUROMOD and discuss the...
Persistent link: https://www.econbiz.de/10009773091
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Baseline results from the new EU27 EUROMOD (2007-2010)
Jara, H. Xavier; Sutherland, Holly; Avram, Silivia; De … - 2013
This paper provides a description of the latest public release of EUROMOD (version F6.0++), a tax-benefit microsimulation model for the EU. First, we briefly report the process of constructing and updating EUROMOD. We then present indicators for income inequality and risk of poverty using...
Persistent link: https://www.econbiz.de/10009712467
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The budgetary and redistributive impact of pension taxation in the EU : a microsimulation analysis
Ivaškaite-Tamošiune, Viginta; Thiemann, Andreas - 2021
Pension taxation has large budgetary and distributional effects, in particular in the light of ageing societies and the … simulate two hypothetical taxation scenarios for the 27 Member States of the EU. While the double exemption scenario (EE) fully … removes pension taxation, the double taxation scenario (TT) fully taxes pension benefits and does not exempt pension …
Persistent link: https://www.econbiz.de/10012593837
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Lobbying in Europe : new firm-level evidence
Dellis, Konstantinos; Sondermann, David - 2017
Lobbying can provide policy makers with important sector-specific information and thereby facilitating informed decisions. If going far beyond this, in particular if successfully influencing policy makers to unnecessarily tighten regulation or not opening already excessively regulated markets,...
Persistent link: https://www.econbiz.de/10011658573