The 2010 Economic Adjustment Programme initiated a period of strict international supervision with respect to tax … several times, and personal income tax reform has figured prominently on almost each of the revision agendas. This paper aims … aftermath of the economic crisis; using microsimulation techniques, we simulate the (ceteris paribus) first-order impact of …

income inequality in OECD countries has grown in the past 30 years and is still rising. Taxes and tax systems, aside from … structure of tax systems (i.e. the share of different tax categories in tax revenues) in terms of narrowing income disparities … formulated that the optimal tax system in terms of narrowing income disparities is characterised by a relatively large share of …

The 2010 Economic Adjustment Programme initiated a period of strict international supervision with respect to tax … several times, and personal income tax reform has figured prominently on almost each of the revision agendas. This paper aims … aftermath of the economic crisis; using microsimulation techniques, we simulate the (ceteris paribus) first-order impact of …

A series of social benefits targeting vulnerable groups, such as the elderly population, has been implemented in … of microsimulation techniques to evaluate the effect of covering those needs through an increase in pension assistance … reforms and discuss the importance of using microsimulation techniques, in particular to assess the effect of budget neutral …

-benefit policies on female labor supply based on a broad sample of 26 European countries in 2005-2010. The tax-benefit microsimulation …This study contributes to the female labor supply responsiveness literature by measuring the effect of tax … model EUROMOD is used to calculate a measure of work incentives at the extensive margin – the participation tax rate, which …

-benefit policies on female labor supply based on a broad sample of 26 European countries in 2005-2010. The tax-benefit microsimulation …This study contributes to the female labor supply responsiveness literature by measuring the effect of tax … model EUROMOD is used to calculate the measure of extensive margin work incentives - the participation tax rate, which is …

This paper evaluates two hypothetical budget-neutral reforms that shift resources from family tax expenditures to … family cash transfers. We evaluate these reforms using a structural labor supply model based on the microsimulation EUROMOD …