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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
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
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
, 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
This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic …
Persistent link: https://www.econbiz.de/10013281463
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
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
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
During the last decade, several EU countries have tried to tackle unemployment and low activity rates through extensive tax cuts. In an effort to encourage the taking up of work – especially amongst the less productive workers – policymakers have shown increasing interest in targeted tax and...
Persistent link: https://www.econbiz.de/10005698101
In the period 2001-2004 two major reforms followed in Belgium: a personal income tax reform which included a new tax credit on low earnings (2001) and a reform of social security contributions for low wage employees (2004). Using a discrete hours labor supply model, this paper assesses the...
Persistent link: https://www.econbiz.de/10008868102