from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife …

. The results suggest that countries with individual rather than joint taxation, and which support families through improved …

competition. -- Poverty ; human capital ; life-cycle analysis ; lifetime income ; education ; taxation ; transfers … revenue, which is spent for public goods (including education) and transfers (for poverty reduction). The efficient design of … poverty in an appropriate time period by transfers and vocational education measures for the grown-up as well as high quality …

Policy makers are generally interested in both the anti-poverty impact and the efficiency of reforms. To connect these … two dimensions, I measure the poverty gap change per unit of net revenue that tax-benefit reforms produce. To isolate the … impact of reforms and account for labour supply responses, I apply a microsimulation decomposition framework to poverty gap …

, with emphasis on tax incidence, redistribution and poverty analysis. It then discusses social welfare analysis permitted by …

This paper provides an empirical analysis of the potential effects of a proposed tax reform in Serbia on poverty and … in Serbia would decrease (-3.4%), while poverty would increase (from 6.9 to 7.4%). All of the potentially vulnerable … tax reform during times of crisis and increased poverty that would probably result in negative short term social outcomes …