We study a set of hypothetical reforms of child benefits in Germany, using a static tax-benefit microsimulation model … income tax or a consumption tax. The model simulates the impacts of the reforms on household income, poverty and labour … supply. We find that improvements in the means-tested child benefit are well-targeted: They provide a high level of poverty …

We study a set of hypothetical reforms of child benefits in Germany using a static tax-benefit microsimulation model … model simulates the impacts of the reforms on household income, poverty and labour supply. We find that improvements in the … means-tested child benefit are well-targeted: They provide a high level of poverty reduction with a low fiscal impact at the …

paving the way for economic recovery, fiscal consolidation and reducing looming inequality problems. The present work sets …

household primary income inequality and disposable income inequality, redistribution from transfers and income taxes, and the …. LIS data allow us to decompose the trajectory of the Gini coefficient from primary to disposable income inequality in … LIS Budget Incidence Fiscal Redistribution Dataset on Income Inequality (LLBIFR Dataset on Income Inequality 2017) allows …

Understanding chronic poverty and its evolution is complex given the amount of information involved. This paper … proposes a new approach to analysing the evolution of chronic poverty in a multivariate setting using a Shapley decomposition … of a multidimensional chronic poverty measure proposed by Alkire and colleagues. This makes it possible to assess a vast …

We solve the problem of a social planner who seeks to minimize inequality via transfers with a fixed public budget in a …