tax in Germany is going on. With respect to the r educed top tax rate of 42 percent in a meantime and now 45 percent high … income earners seem to be privileged. However, focusing solely on the top income tax rate is an inadequate limitation of the … redistributive effects of the income tax are ignored. Furthermore, defining income brackets in nominal terms has an entirely …

This paper describes the construction of a microsimulation model for South Africa (SAMOD), which is based upon the … EUROMOD platform. The paper discusses the need for a new microsimulation model in South Africa, the reasons why EUROMOD was a … their own microsimulation models in other countries. Particular attention is given to the way that South Africa, as a …

The Polish tax and benefit system is presented in the context of a recently developedmicrosimulation model, SIMPL. The … model allows simulating direct taxes, social contributionsand public benefits in Poland for the years 2003 and 2005...>br> …

objectives, progressive taxes may reduce the need for redistribution in pre-tax wages, and hence increase the demand for low …Does an income tax harm economic efficiency more the more progressive it is? Public economics provides a strong case … efficient allocation of the total tax burden. Second, in noncompetitive labour markets, progressive taxes typically encourage …

This paper analyzes intergenerational redistribution in a 2-period overlapping- generations model that allows for … political economy equilibrium is not Pareto-efficient. Redistribution results in equal consumption levels of individuals with …

In this paper redistribution policy is analyzed in a 2-period overlapping generations model with heterogeneous …