Similar Search Results

Is the collective model of labor supply useful for tax policy analysis? : a simulation exercise

Bargain, Olivier; Moreau, Nicolas - 2003

The literature on household behavior contains hardly any empirical research on the withinhousehold 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/10011509519

Joint taxation in Spain and its effects on social welfare : a microsimulation analysis

Badenes Plá, Nuria; Blanco Palmero, Patricia; … - 2020

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

A theory of child targeting

Bargain, Olivier (contributor); Donni, Olivier (contributor) - 2007

There is a large empirical literature on policy measures targeted at children but surprisingly very little theoretical foundation to ground the debate on the optimality of the different instruments. In the present paper, we examine the merit of targeting children through two general policies,...

Persistent link: https://www.econbiz.de/10003581183

Family tax splitting : a microsimulation of its potential labour supply and intra-household welfare effects in Germany

Beblo, Miriam; Beninger, Denis; Laisney, François - 2003

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

Microsimulation analysis of optimal income tax reforms : an application to New Zealand

Creedy, John; Gemmell, Norman; Hérault, Nicolas; Mok, Penny - 2018

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

Capital income taxation and the mirrlees review

Apps, Patricia; Rees, Ray - 2012

The Mirrlees Review of the UK tax system, together with its companion volume of research papers, can be expected to influence future discussions of tax reform. Indeed, this can already be recognised in the Henry Review. As far as income taxation is concerned, the most substantive recommendation...

Persistent link: https://www.econbiz.de/10009548071

Income redistribution in Latin America : a microsimulation approach

Arancibia Romero, Cristina; Dondo, Mariana; Jara, H. Xavier - 2019

, 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

Piecemeal modelling of the effects of joint direct and indirect tax reforms

Capéau, Bart; Decoster, André; Maes, Sebastiaan; … - 2018

This paper offers a framework to establish a micro-based budget and welfare evaluation of a joint reform in personal income taxes, social security contributions and indirect taxes. One often lacks an encompassing model for both labour supply decisions in real world tax and benefit contexts and...

Persistent link: https://www.econbiz.de/10011925845

ZEW-EviSTA : a microsimulation model of the German tax and transfer system

Buhlmann, Florian; Hebsaker, Michael; Kreuz, Tobias; … - 2022 - First version: June 2022

This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic …

Persistent link: https://www.econbiz.de/10013281463

Optimal taxation and the household

Apps, Patricia; Rees, Ray - 2016

This paper analyses optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. It models the interaction between wage rates and variation in child care prices and productivities as determinants of across-household heterogeneity in second...

Persistent link: https://www.econbiz.de/10011451043

1
2
3
4
5
6
7
8
9
10
Next
Last