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This paper discusses the theory and practice of tax design to achieve an efficient and equitable outcome, id est in support of inclusive growth. It starts with a discussion of the key principles from tax theory to guide practical tax design. Then, it elaborates on more granular tax policy,...
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The "Minimum Vital Income" (IMV) constitutes a novelty in the panorama for fighting poverty by guaranteeing minimum … incomes after the COVID-19 crisis. This work simulates the distributional and poverty effects of the IMV introduction across … Spanish regions using EUROMOD. Our results show that the IMV reduces inequality and poverty - general and extreme - for all …
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Dual or multiple earnership has been considered an important factor to prevent in-work poverty. The aim of this paper … is to quantify the impact of second earnership on the risk of in-work poverty and the role of the tax-benefit systems in … in preventing in-work poverty. This is done by simulating a counterfactual scenario where second earners become …
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2016, to estimate the impact of the reform on women's incomes, income poverty rates and measures of material deprivation … for lower-income women. These reductions in income lead to the absolute income poverty rate of women aged 60-62, who are … now under the state pension age, increasing by 6.4 percentage points. However, the increased risk of poverty does not …
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