external threat points (divorce) into the microsimulation of tax policy reforms in France. Following the suggestion of McElroy … analysis is provided in order to examine the various implications from using the cooperative model for tax policy analysis and …

This paper examines the response of husbands' and wives' earnings to a tax reform in which husbands' and wives' tax … analyze the impact of the large Swedish tax reform of 1990-1. I find that in response to a compensated fall in one spouse …'s tax rate, that spouse's earned income rises, and the other spouse's earned income also rises. I test and reject a set of …

Tax reform proposals affect individual welfares in ways which strongly depend on the nature of specialization in … production across households strongly influences the impacts on individual tax burdens of a given tax reform. The standard models … and uses it to analyze the impacts of the types of tax reform that have been the subject of recent policy debate …

external threat points (divorce) into the microsimulation of tax policy reforms in France. Following the suggestion of McElroy … analysis is provided in order to examine the various implications from using the cooperative model for tax policy analysis and …

GSOEP data. In a microsimulation the present tax-benefit system with child benefit/allowance is replaced by a tax scheme …

GSOEP data. In a microsimulation the present tax-benefit system with child benefit/allowance is replaced by a tax scheme …

In this paper, we analyze the impact of a tax policy change on social welfare by using jointly a collective model of … household labor supply and a microsimulation program of the French tax-benefit system. The collective approach allows studying … unobserved dimensions related to effort or intensity at work. We simulate an extended version of the British Working Family Tax …

This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, not only on micro, but … DSGE model of the European Commission, with the micro-based results for the implicit tax rate, the non-participation and … the labour supply elasticities. We show that the child tax credit reform in Austria reduces inequality, lowers the poverty …

This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, not only on micro, but … DSGE model of the European Commission, with the micro-based results for the implicit tax rate, the non-participation and … the labour supply elasticities. We show that the child tax credit reform in Austria reduces inequality, lowers the poverty …