Globalization and automation have brought about a tremendous increase in productivity, with enormous benefits, but also … a dramatic reallocation of jobs, skills, and incomes, which might jeopardize the full realization of those benefits …

taxation, commodity taxation, tax expenditures, externalities, public goods, capital income and wealth taxation, social … examines how their consideration enables the normative analysis of the taxation of families, heterogeneous preferences, and tax …

This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, not only on micro, but … reform using the microsimulation model EUROMOD. Second, we estimate labour supply impacts of the reform based on a structural … DSGE model of the European Commission, with the micro-based results for the implicit tax rate, the non-participation and …

This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, not only on micro, but … reform using the microsimulation model EUROMOD. Second, we estimate labour supply impacts of the reform based on a structural … DSGE model of the European Commission, with the micro-based results for the implicit tax rate, the non-participation and …

EUROMOD, the tax-benefit microsimulation model for the EU. As well as describing redistributive effects in aggregate, we …We explore the redistributive effects of taxes and benefits in the 27 member states of the European Union (EU) using …

EU-15 countries and the evolution over the period 1998-2008, using EUROMOD, the EU-wide tax-benefit model. The research … aim of this paper is twofold. First, we investigate empirically whether there is a link between pre-tax income inequality … and redistribution through taxes. Second we hereby test whether there is a relationship between progressivity and the …

size and structure. We explore their redistributive effects using EUROMOD, the tax-benefit microsimulation model for the EU … taxes, tax allowances, tax credits, social contributions, cash benefits designed to target the poor or redistribute inter …The systems of direct taxes and cash benefits in the 27 Member States of the European Union (EU) vary considerably in …

In this paper we explore South Africa's personal income tax system using two microsimulation models. The first, SAMOD …, simulates personal income tax and social benefits using a dataset derived from the nationally representative National Income … Dynamics Study survey. The second, PITMOD, simulates the personal income tax system and is underpinned by a dataset comprising …

of 1992-2012. By simulating effects of current and past tax-benefit policies using the microsimulation model MEFISTO … redistribution has been increased; 2) the introduction of an earned income tax credit and the lowering of personal income taxes has …Belgium has seen major changes in its tax-benefit system over the past twenty years. These changes have, to a large …