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hohen Beitrags- bzw. Versicherungsjahren modelliert. -- Gesetzliche Rentenversicherung ; Altersarmut ; Mikrosimulation …Aufgrund bestehender und sich weiter verstärkender Altersarmut steht der Reformbedarf der Leistungsseite der … mit lückenhaften Erwerbsbiographien und niedrigen Einkommen, die besonders stark von Altersarmut betroffen sind und für …
Persistent link: https://www.econbiz.de/10009722851
A Citizen's Basic Income, sometimes called a Basic Income, a Universal Basic Income, or a Citizen's Income, is an unconditional and nonwithdrawable income paid to every individual. The purpose of this paper is to summarise the results of microsimulation research on Citizen's Basic Income schemes...
Persistent link: https://www.econbiz.de/10012117570
This paper focuses on the possibilities and functionalities offered by the tax-benefit microsimulation model for the UK – UKMOD to simulate and analyse the distributional impact of three examples of Basic Income schemes. We show how to build in functionalities to ensure fiscal neutrality and...
Persistent link: https://www.econbiz.de/10012546221
We use four novel, cross-country comparable tax-benefit microsimulation models for Ecuador, Ghana, Tanzania, and South Africa to evaluate ex ante the expansion of a universal oldage pension in a static setting. Universal pensions would significantly reduce poverty and inequality in settings in...
Persistent link: https://www.econbiz.de/10011806493
Pension taxation has large budgetary and distributional effects, in particular in the light of ageing societies and the importance of pension benefits in old-age income. This paper investigates the impact of taxing public and mandatory occupational old-age pensions in the EU, focusing on both...
Persistent link: https://www.econbiz.de/10012593837
Policy discussions on pension systems generally focus on their sustainability and design, including retirement age, income reference and contributory period, with relatively little attention devoted to the tax treatment of pension contributions and pension benefits. However, tax expenditures -...
Persistent link: https://www.econbiz.de/10011926103
This paper presents non-take-up rates of benefits from the German Income Support for Job Seekers scheme, called Unemployment Benefit II (Arbeitslosengeld II). Eligibility to these benefits is simulated by applying a microsimulation model based on data from the Socio-economic Panel for the years...
Persistent link: https://www.econbiz.de/10012041328
This paper presents non-take-up rates of benefits from the German Income Support for Job Seekers scheme, called Unemployment Benefit II (Arbeitslosengeld II ). Eligibility to these benefits is simulated by applying a microsimulation model based on data from the Socio-economic Panel for the years...
Persistent link: https://www.econbiz.de/10011982636
This paper aims to propose a social protection system that "decommodifies" labour and fulfills the properties of a Social Protection Floor satisfying revenue-neutrality. To this end, firstly, a Universal Basic Income (UBI) scheme is explored. Secondly, the UBI is transformed into a Negative...
Persistent link: https://www.econbiz.de/10011751668
Minimum income schemes are set to provide citizens with a minimum living standard. In Spain, these schemes consist of a heterogeneous and complex collection of regional benefits designed and implemented by the Autonomous Communities. This generates important regional discrepancies among the...
Persistent link: https://www.econbiz.de/10012284803