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Applied welfare analyses of redistributive systems nowadays benefit from powerful tax benefit microsimulation programs …
Persistent link: https://www.econbiz.de/10012012777
During the last 20 years, microsimulation models have been increasingly applied in qualitative and quantitative … analysis of public policies. This paper discusses microsimulation techniques and their theoretical background as a tool for the … analysis of public policies. It next analyses basic principles for using microsimulation models and interpreting their results …
Persistent link: https://www.econbiz.de/10005413400
responses in microsimulation models. The paper focuses attention on two methodologies for modelling labour supply: the discrete …
Persistent link: https://www.econbiz.de/10012917091
This papers quantifies the redistributive effects on progressivity, poverty and welfare, that would occur if the monetary benefits currently in place in the Spanish system were to be replaced by a neutral alternative in terms of spending, granting a universal basic income (UBI) to everyone. We...
Persistent link: https://www.econbiz.de/10012008734
Under a progressive income tax, conventional wisdom is that taxing individuals rather than households is preferred from an efficiency point of view. The reason is that secondary workers, whose labor supply elasticity is high, will be taxed at a lower marginal rate than primary workers, whose...
Persistent link: https://www.econbiz.de/10014031001
This paper presents the properties of optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the analysis of the interaction between second earner wage differences, variation in the price of child care and...
Persistent link: https://www.econbiz.de/10013059499
This paper presents the properties of optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the analysis of the interaction between second earner wage differences, variation in the price of child care and...
Persistent link: https://www.econbiz.de/10010229858
The purpose of this paper is to present an exercise where we identify optimal income tax rules under the constraint of fixed tax revenue. To this end, we estimate a microeconomic model with 78 parameters that capture heterogeneity in consumption-leisure preferences for singles and couples as...
Persistent link: https://www.econbiz.de/10012778995
Optimal taxes for Europe and the U.S. are derived in a realistically calibrated model in which agents buy consumption goods and services and use home capital and labor to produce household services. The optimal tax rate on services is substantially lower than the tax rate on goods. Specifically,...
Persistent link: https://www.econbiz.de/10013049551
quantified by a combined dynamic and static microsimulation approach based on microeconometric estimated behavioral pattern …
Persistent link: https://www.econbiz.de/10013159064