This paper presents a simplified methodology for estimating quarterly figures for both the Brazilian government transfers and net aggregate tax burden in the 1995-2007 years. It also describes the main stylized facts observed in the data in this period, calling attention to the fact that...

The present paper is an integral part of the Preparation of the strategy for social benefits monetization reform in Ukraineʺ project, co-financed by the 2008 Polish aid programme of the Ministry of Foreign Affairs of the Republic of Poland and carried out by CASE in 2008. The paper was prepared...

In this paper, we study the role of price correction in estimating the impact of price subsidies and anti-poverty cash transfer schemes on poverty in Tunisia. Three types of price corrections are considered: (a) no corrections; (b) living standards deflated by spatial Laspeyres price indices;...

This paper reviews how income-support systems affect labour force participation in the UK. The UK's approach to social insurance is "basic security", with modest, typically flat-rate, benefits; insurance-based benefits are relatively unimportant. Compared with the EU, the UK has high employment...

This paper exploits a natural policy experiment to directly identify the crowding out effects of public transfers on the incidence and level of private transfers. The introduction of a large social security program in Taiwan is used to estimate the effect of an exogenous increase in government...

In this paper we estimate the effects of an unconditional basic income on labor supply and income distribution with a special focus on the incentives to work in the family context. An unconditional basic income guarantees every citizen a minimum income without any means-testing. We simulate a...

Governmental activities in welfare states influence private charitable giving predominantly in two ways: (1) government spending on the provision of public goods may cause crowding out of private charitable contributions; and (2) tax incentives may boost private charitable giving. For a rich...

This article analyses the evolution and the composition of gross aggregate tax burden and government transfers in Brazil and their relationships with equity and income distribution for the period 1995-2008. Along this period, gross aggregate tax burden grew considerably motivated by the...

Almost all OECD countries operate comprehensive minimum-income programmes for working-age individuals, either as last-resort safety nets alongside primary income replacement benefits, or as the principal instrument for delivering social protection. Such safety-net benefits aim primarily at...

The paper analyses the incentive and the redistributive effects of introducing either a family based or an individual in-work benefit in Italy. The reforms are financed through the abolition of the existing tax credit targeted at inactive people. In-work benefits are means-tested transfers given...