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external threat points (divorce) into the microsimulation of tax policy reforms in France. Following the suggestion of McElroy …
Persistent link: https://www.econbiz.de/10010262203
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
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/10012731803
, 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
external threat points (divorce) into the microsimulation of tax policy reforms in France. Following the suggestion of McElroy …
Persistent link: https://www.econbiz.de/10013318736
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
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/10012918323