full nonlinearities of labor income tax codes, including the tax treatment of married couples, into account is crucial for …

full nonlinearities of labor income tax codes, including the tax treatment of married couples, into account is crucial for …

This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, not only on micro, but … DSGE model of the European Commission, with the micro-based results for the implicit tax rate, the non-participation and … the labour supply elasticities. We show that the child tax credit reform in Austria reduces inequality, lowers the poverty …

This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, not only on micro, but … DSGE model of the European Commission, with the micro-based results for the implicit tax rate, the non-participation and … the labour supply elasticities. We show that the child tax credit reform in Austria reduces inequality, lowers the poverty …

This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, both on micro and macro … at the micro level is important to asses the long-run impact of tax reforms, especially on the income distribution. …

These articles debate the pros and cons of the full income-splitting tax procedure. Ernst Niemeier defends this … tax justice or ability to pay is ultimately a political question and cannot be determined by scientists or the courts …

external threat points (divorce) into the microsimulation of tax policy reforms in France. Following the suggestion of McElroy … analysis is provided in order to examine the various implications from using the cooperative model for tax policy analysis and …