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Is the collective model of labor supply useful for tax policy analysis? : a simulation exercise

Bargain, Olivier; Moreau, Nicolas - 2003

The literature on household behavior contains hardly any empirical research on the withinhousehold distributional effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting from a joint to an individual taxation system in France....

Persistent link: https://www.econbiz.de/10011509519

Joint taxation in Spain and its effects on social welfare : a microsimulation analysis

Badenes Plá, Nuria; Blanco Palmero, Patricia; … - 2020

This paper focuses on the study of the effects on social welfare generated by the scheme of joint taxation of the Spanish Personal Income Tax (PIT), whose peculiarity linked to its condition of optionality, allows the minimization of households´ tax bill. Different scenarios are simulated using...

Persistent link: https://www.econbiz.de/10012439073

Microsimulation analysis of optimal income tax reforms : an application to New Zealand

Creedy, John; Gemmell, Norman; Hérault, Nicolas; Mok, Penny - 2018

reduced its top marginal income tax rate to one of the lowest in the OECD. A behavioural microsimulation model is used, in …

Persistent link: https://www.econbiz.de/10012131230

Family tax splitting : a microsimulation of its potential labour supply and intra-household welfare effects in Germany

Beblo, Miriam; Beninger, Denis; Laisney, François - 2003

GSOEP data. In a microsimulation the present tax-benefit system with child benefit/allowance is replaced by a tax scheme …

Persistent link: https://www.econbiz.de/10011448558

Income redistribution in Latin America : a microsimulation approach

Arancibia Romero, Cristina; Dondo, Mariana; Jara, H. Xavier - 2019

, Colombia, Ecuador, Uruguay, and Venezuela. Our analysis makes use of tax-benefit microsimulation models based on harmonized … of microsimulation techniques to assess the redistributive role of tax-benefit systems in the region in a comparable … manner, and highlights the advantages offered by microsimulation models to evaluate the effect of policy reforms aiming to …

Persistent link: https://www.econbiz.de/10011966611

ZEW-EviSTA : a microsimulation model of the German tax and transfer system

Buhlmann, Florian; Hebsaker, Michael; Kreuz, Tobias; … - 2022 - First version: June 2022

This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic …

Persistent link: https://www.econbiz.de/10013281463

Is the Collective Model of Labor Supply Useful for Tax Policy Analysis? A Simulation Exercise

Moreau, Nicolas; Bargain, Olivier - 2021

The literature on household behavior contains hardly any empirical research on the within-household distributional effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting from a joint to an individual taxation system in France....

Persistent link: https://www.econbiz.de/10013319997

Assessing the economic and social impact of tax and transfer system reforms : a general equilibrium microsimulation approach

Benczúr, Péter; Kátay, Gábor; Áron, Kiss - 2017

We present a general-equilibrium behavioural microsimulation model designed to assess long-run macroeconomic, fiscal …. General-equilibrium feedback effects are simulated by embedding microsimulation in a parsimonious macro model of a small open …

Persistent link: https://www.econbiz.de/10012054673

Is Belgium 'making work pay'?

Orsini, Kristian - Centrum voor Economische Studiën, Faculteit Economie … - 2006

In the period 2001-2004 two major reforms followed in Belgium: a personal income tax reform (2001) and a reform of social security contributions for low skilled employees (2004). Using a discrete hours labor supply model, this paper assesses the impact of these reforms on aggregate labor supply...

Persistent link: https://www.econbiz.de/10005200721

Subsidies on low skilled's social security contributions: the case of Belgium

Dagsvik, John; Orsini, Kristian; Jia, Zhiyang - Centrum voor Economische Studiën, Faculteit Economie … - 2008

Belgium is characterised by a comparatively high tax wedge. Starting from the end of the 90’s there has been a growing concern over the effect of high labour costs on the employment of low skilled workers. One of the most innovative measures implemented by the federal government is the...

Persistent link: https://www.econbiz.de/10005200728

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