Showing 1 - 10 of 2,075
In this paper we study the impact of tax-benefit systems on income inequality and work incentives across the 27 Member … States of the European Union (EU). Using EUROMOD, the EU-wide taxbenefit microsimulation model, we disentangle the role of … Tax Rates.The extent to which tax-benefit systems contribute to income redistribution and provide work incentives at the …
Persistent link: https://www.econbiz.de/10009738946
these tax, transfer and minimum wage reforms on income inequality and poverty based on a microsimulation approach using … to substantially reduce the extent of income inequality and relative income poverty and the paper draws out how the two …Atkinson's book Inequality: What Can Be Done? (Harvard University Press, 2015) sets out a range of concrete proposals …
Persistent link: https://www.econbiz.de/10011684475
Establishing an equitable and efficient tax system is essential for reducing poverty, combating inequality, and …-benefit microsimulation model for Rwanda. Specifically, we compare the reform to a business-as-usual scenario with the previous income tax …
Persistent link: https://www.econbiz.de/10014290690
-wage earners would make inroads into poverty and inequality while encouraging formal work. This paper accompanies and extends the … that balances goals of reducing poverty, encouraging employment and fiscal sustainability. Using the OECD’s Tax-Benefit and … the EUROMOD microsimulation models, it shows that the new guaranteed minimum income scheme introduced in 2019 …
Persistent link: https://www.econbiz.de/10012202861
This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...
Persistent link: https://www.econbiz.de/10014023506
shown that the policy recommendations would be different if only the study of inequality had been considered, since the net … income gains of the current system offset the possible improvements in inequality of the simulated alternatives. Our results …
Persistent link: https://www.econbiz.de/10012439073
on a behavioral micro-simulation model which integrates an empirical household labor supply model into a detailed tax …
Persistent link: https://www.econbiz.de/10011630431
this paper, we use a new Australian microsimulation model, ATM, built on the EUROMOD platform to examine the extent to … gender equity, and how the system could be better designed to achieve child poverty reduction with gender equity. Our … poverty is potentially affordable, even before reduction of deadweight loss under the current system is taken in to account …
Persistent link: https://www.econbiz.de/10010239301
Microsimulation models of the LOTTE system are key tools for tax policy-making in Norway and are extensively used in … microsimulation models, we give examples of how the models are used in practical and academic work. …
Persistent link: https://www.econbiz.de/10014432182
redistribution. Although they are in most cases strongly progressive, the low redistributive effect is mainly due to their small size …
Persistent link: https://www.econbiz.de/10012293638