Earlier studies have assumed the effect of tax systems on poverty and inequality to be symmetric by imposing linear specifications. In this study, we account for possible asymmetries by re-examining the effect of tax systems on poverty and inequality in Ghana. We rely on the Nonlinear...

Social disparities have a common and consistent character in the vast majority of contemporary countries. The level of income inequality in OECD countries has grown in the past 30 years and is still rising. Taxes and tax systems, aside from social transfers, are fiscal instruments widely used in...

The aim of the paper is to provide a description of the latest public release of EUROMOD (version F5.0), a microsimulation model of taxes and benefits in the EU. After giving a brief account of the process of constructing EUROMOD, we present headline indicators for income inequality and risk of...

Current law makes divorce a time for minimizing some couples' taxes. The group who benefit from the reduction are unlikely to be those in greatest financial need following divorce. Existing divorce-related taxation focuses on shifting the tax burden between spouses, the implicit and explicit...