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In this paper we use a sample of administrative data coming from the 'Dataware-house labour market and social protection' and the microsimulation model MIMOSIS to assess the labour supply effects of a reform of the rules for cumulating labour income with survival pension as proposed in the...
Persistent link: https://www.econbiz.de/10012721124
In the period 2001-2004 two major reforms followed in Belgium: a personal income tax reform (2001) and a reform of …
Persistent link: https://www.econbiz.de/10012732828
and Belgium, focusing in particular on the reforms carried out in the latter. The potential labor supply effect of the … determining the incentives to take up work; (iii) joint assessment of income for both purposes of taxation and benefit eligibility …
Persistent link: https://www.econbiz.de/10012731803
European countries, including Belgium, have shown increasing interest in tax-benefit instruments awarding monetary transfers or …
Persistent link: https://www.econbiz.de/10014062238
Given its signiÖcance in practice, piecewise linear taxation has received relatively little attention in the literature …
Persistent link: https://www.econbiz.de/10009385840
Given its significance in practice, piecewise linear taxation has received relatively little attention in the …
Persistent link: https://www.econbiz.de/10009325435
. Standard econometric approaches may substantially mis-estimate earnings responses to taxation. …
Persistent link: https://www.econbiz.de/10009651891
attention in the literature on optimal income taxation. This paper offers a simple and transparent analysis of its main …
Persistent link: https://www.econbiz.de/10010264573
. Standard econometric specifications may substantially mis-estimate earnings responses to taxation. …
Persistent link: https://www.econbiz.de/10008636473
the system into one of joint taxation with the highest marginal rates on low and average wage two-earner families. Under …
Persistent link: https://www.econbiz.de/10008483747