Showing 1 - 10 of 3,748
The aim of this study is to evaluate the feasibility to implement a tax and benefit microsimulation model for Ecuador … using EUROMOD as an interface. We first present a detailed description of the main components of the tax and benefit system … the microsimulation model. Finally, we provide an assessment and recommendations concerning the possibilities for …
Persistent link: https://www.econbiz.de/10011408311
Microsimulation models of the LOTTE system are key tools for tax policy-making in Norway and are extensively used in …-behavioral tax-benefit model for personal income tax (LOTTESkatt), a labor supply model (LOTTE-Arbeid), and a model for … microsimulation models, we give examples of how the models are used in practical and academic work. …
Persistent link: https://www.econbiz.de/10014432182
these tax, transfer and minimum wage reforms on income inequality and poverty based on a microsimulation approach using … aimed at reducing income inequality, which cover a very broad span but include major changes to the income tax and social … EUROMOD. The reforms involve a significantly more progressive income tax structure, a major increase in the minimum wage to …
Persistent link: https://www.econbiz.de/10011684475
In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an … apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is … relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …
Persistent link: https://www.econbiz.de/10014200579
article describes which data sources are used for the simulation, how key features of the German tax and transfer system are …This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic … Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating …
Persistent link: https://www.econbiz.de/10013281463
Persistent link: https://www.econbiz.de/10010463103
All Direct and Indirect taxes accompanied by tax laws, accounting, auditing and tax returns, can be abolished if a new … tax system called “TOP Tax system” is adopted and implemented by all nations. TOP Tax system will relieve 7 billion people … of the world from the cobweb of ambiguous and complex tax structures, plethora of tax laws, mandatory and cumbersome …
Persistent link: https://www.econbiz.de/10013114952
We present a general-equilibrium behavioural microsimulation model designed to assess long-run macroeconomic, fiscal … and social consequences of reforms to the tax and transfer system. The behaviour of labour supply is assessed along both …. 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
and work incentives. To this end, the study employs SOUTHMOD, the tax-benefit microsimulation model, for six African … progressivity of personal income tax in Ethiopia, South Africa, Tanzania, Uganda, and Zambia; on the other hand, it improves … progressivity in Mozambique. However, it decreases the redistributive effect of personal income tax only in Ethiopia, Tanzania, and …
Persistent link: https://www.econbiz.de/10012665381
-benefit microsimulation model for Rwanda. Specifically, we compare the reform to a business-as-usual scenario with the previous income tax …Establishing an equitable and efficient tax system is essential for reducing poverty, combating inequality, and … personal income tax schedule for 2023 and 2024 as part of broader tax reforms set forth in its Medium-Term Revenue Strategy …
Persistent link: https://www.econbiz.de/10014290690