This paper explores the influences of the approved results of loans cases, the loan applicants’ socioeconomic attributes in the decision of perusal loan. The results can improve the credit quality and avoid the misjudgment of screening personal loan customers and also establish a better...

In this paper we measure the influence of the instruments of Serbia’s fiscal system - personal taxes (personal income tax and social security contributions) and social benefits (means tested and nonmeans tested) - on income redistribution, using the latest data from the Household Budget Survey...

Este artículo examina las características del impuesto sobre la renta colombiano y la manera en que ellas moldean su potencial distributivo. El escrito llama la atención sobre la importancia de distinguir entre la distribución de la carga tributaria y el efecto de la misma sobre la...

This paper analyzes the evolution of income inequality and characterizes income mobility in Uruguay during the period 2009-2012, focusing on top income groups. The study exploits novel individual-level panel data based on personal income tax records, which contain information on income, taxes...

In the period 2001-2004 two major reforms followed in Belgium: a personal income tax reform which included a new tax credit on low earnings (2001) and a reform of social security contributions for low wage employees (2004). Using a discrete hours labor supply model, this paper assesses the...

This paper asks how income distribution affects individual well-being and tries to explore the idea that this relation depends on the degree of mobility and uncertainty in the economy. It mostly concentrates on the relation between satisfaction and reference income (defined as the income of...

This paper aims to evaluate the distributional impact of both income taxation and noncash income transfers in Italy, where the latter are related to health and educational services. By definition, a tax (in-kind income transfers) system is progressive (regressive) if the tax liabilities (the non...

Die in Aussicht gestellten Steuererleichterungen sind das beherrschende Thema der ersten Wochen nach Amtsantritt der neuen Bundesregierung. Die vorliegende Studie enthält eine Simulation der mutmaßlichen Effekte einer Umsetzung des von der FDP vorgeschlagenen Stufentarifs und Bürgergelds auf...

In der ökonomischen Literatur wird oft argumentiert, dass Kombilohnmodelle und Grundeinkommenskonzepte im Prinzip nur Varianten einer negativen Einkommenssteuer seien. Dabei wird oft übersehen, dass diese Konzepte sehr unterschiedliche Gruppen der Bevölkerung einbeziehen. Dieser Beitrag...

In this paper alternative reforms of present Italian personal income taxation, including a change of the tax unit and the introduction of a flat tax, are studied using a microsimulation model built on a representative sample of the Italian household population. The comparison is performed...