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  1. Size and distributional pattern of pension-related tax expenditures in European countries
    Author: Barrios Cobos, Salvador; Coda Moscarola, Flavia; Figari, Francesco; Gandullia, Luca
    Published: October 2018
    Publisher:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    Policy discussions on pension systems generally focus on their sustainability and design, including retirement age, income reference and contributory period, with relatively little attention devoted to the tax treatment of pension contributions and... more

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    Policy discussions on pension systems generally focus on their sustainability and design, including retirement age, income reference and contributory period, with relatively little attention devoted to the tax treatment of pension contributions and pension benefits. However, tax expenditures - defined as deviations from an agreed benchmark tax system - are widely used in EU Member States, and little is known about their fiscal and distributional impact. This paper quantifies the fiscal and distributional impact of tax expenditures related to public and private contributory pension schemes, affecting both contributions and pension benefits, in 28 European countries using EUROMOD, the EU-wide microsimulation model. We find that pension-related tax expenditures can have a sizeable impact on revenue and strong effects on inequality and poverty. Tax expenditures tend to be progressive on two levels: first, among pensioners, by favoring those with lower incomes, mainly as a result of the preferential treatment given to pension incomes; and, second, among people of working age, through a partial or no deduction of pension contributions, draining resources from those at the top of the income distribution. Moreover, embracing a lifetime perspective, tax expenditures tend to redistribute resources in favor of women and low educated individuals.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/197582
    Series: EUROMOD working paper series ; EM 18, 15
    Subjects: tax expenditures; pensions; microsimulation; EUROMOD
    Scope: 1 Online-Ressource (circa 50 Seiten), Illustrationen
  2. Income protection of atypical workers in the event of unemployment in Europe
    Author: Jara, H. Xavier; Tumino, Alberto
    Published: October 2018
    Publisher:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    This paper evaluates the degree of income protection the tax-benefit system provides to atypical workers in the event of unemployment, comparing them to standard employees. Our approach relies on EUROMOD, the EU tax-benefit microsimulation model, to... more

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    This paper evaluates the degree of income protection the tax-benefit system provides to atypical workers in the event of unemployment, comparing them to standard employees. Our approach relies on EUROMOD, the EU tax-benefit microsimulation model, to simulate transitions from employment to unemployment for the entire workforce and to compare household financial circumstances before and after the transition. Our results show that coverage rates of unemployment insurance are low among atypical workers. These workers are also significantly more exposed to the risk of poverty than standard employees, both while in work and in the event of unemployment. Our analysis also shows that low-work intensity employees are characterised by higher net replacement rates than other groups. However, this is due to the major role played by the market incomes of other household members. Finally, we show that in countries where self-employed workers are not eligible for unemployment insurance benefits, extending the eligibility to this group of workers would increase their replacement rates significantly and make them less likely to fall into poverty in the event of unemployment.

     
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    hdl: 10419/197585
    Series: EUROMOD working paper series ; EM 18, 18
    Subjects: income protection; atypical work; microsimulation
    Scope: 1 Online-Ressource (circa 32 Seiten), Illustrationen
  3. The fiscal and equity impact of tax expenditures in the European Union
    Author: Barrios Cobos, Salvador; Figari, Francesco; Gandullia, Luca; Riscado, Sara
    Published: December 2016
    Publisher:  European Commission, Sevilla, Spain

    Tax expenditures are preferential tax treatments granted to specific individuals or categories of households which aim at achieving social and economic goals - poverty and inequality reduction, and employment promotion, among others. Tax expenditures... more

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    Tax expenditures are preferential tax treatments granted to specific individuals or categories of households which aim at achieving social and economic goals - poverty and inequality reduction, and employment promotion, among others. Tax expenditures are widely used by EU Member States. However, their fiscal and equity impacts are not always clear and their effectiveness and efficiency as a policy instrument needs to be carefully evaluated, especially in the present context of constrained public finances. Tax expenditures might in some cases distort economic incentives be it towards consumption or investment, in some case by favouring rent seeking behaviour and making tax systems less transparent and/or regressive from a social viewpoint. While policy recommendations often call for streamlining tax expenditures, in practice policy measures are often difficult to design in particular given the difficulty in measuring the fiscal and equity impact of tax expenditures. This paper quantifies the fiscal and equity effects of tax expenditures in 27 European countries making use of EUROMOD, the EU-wide microsimulation model. We focus on four specific categories of preferential tax treatments affecting personal income taxation related to housing, pension, education and health expenditures. One key feature of the microsimulation model EUROMOD is that it embeds the interaction between different tax instruments and benefits entitlement which, in EU tax systems, proves essentially to fully gauge the fiscal and equity impact of tax expenditures. In order to quantify the impact of tax expenditure on governments' tax revenues and on households' disposable income a benchmark tax system scenario is created where tax expenditures - in the form of allowances, deductions, exemptions, reliefs and credits - are explicitly considered. We find a variety of effects, in terms of sign and magnitude, across Member States, and within these, among types of households and across generations. Overall our findings suggest that the impact of tax expenditure on tax revenues and on income inequalities can be sizeable. The redistributive impact of removing tax expenditures can go both directions, either on the progressive or regressive side, depending on the country and the tax expenditure considered. This result points out to the importance of a careful country specific scrutiny, for each type of tax expenditures.

     
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    Format: Online
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    hdl: 10419/202238
    Series: JRC working papers on taxation and strucutral reforms ; no 2016, 1
    Subjects: Tax expenditures; microsimulation; fiscal and equity impacts
    Scope: 1 Online-Ressource (circa 47 Seiten), Illustrationen
  4. In-depth analysis of tax reforms using the EUROMOD microsimulation model
    Author: Picos, Fidel; Schmitz, Marie-Luise
    Published: November 2016
    Publisher:  European Commission, Sevilla, Spain

    In the aftermath of the financial and sovereign debt crisis, the need for a better understanding of the fiscal and equity implications of national tax policy reforms is greater than ever. National fiscal policies have a significant share in paving... more

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    In the aftermath of the financial and sovereign debt crisis, the need for a better understanding of the fiscal and equity implications of national tax policy reforms is greater than ever. National fiscal policies have a significant share in paving the way for economic recovery, fiscal consolidation and reducing looming inequality problems. The present work sets out a consistent framework for the in-depth country analyses of tax reforms using EUROMOD performed by the European Commission services in the context of the European Semester. Three examples of policy analysis are presented with the focus being on the provision of correct inferences alongside the typically analysed estimates and indicators.

     
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    hdl: 10419/202243
    Series: JRC working papers on taxation and strucutral reforms ; no 2016, 6
    Subjects: Fiscal policy analysis; European Semester; survey data; microsimulation; variance estimation
    Scope: 1 Online-Ressource (circa 50 Seiten)
  5. Measuring the fiscal and equity impact of tax evasion
    evidence from Denmark and Estonia
    Author: Barrios Cobos, Salvador; Greve, Bent; Hussain, M. Azhar; Paulus, Alari; Picos, Fidel; Riscado, Sara
    Published: December 2017
    Publisher:  European Commission, Sevilla, Spain

    In the European context where fiscal consolidation is required in many countries, tax non-compliance behaviour becomes a very relevant issue for governments and policy makers. In this paper, we aim at contributing to the assessment of tax... more

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    In the European context where fiscal consolidation is required in many countries, tax non-compliance behaviour becomes a very relevant issue for governments and policy makers. In this paper, we aim at contributing to the assessment of tax non-compliance, by estimating individual measures of tax evasion, focusing on employment earnings for two countries, Denmark and Estonia. Additionally, we simulate two different scenarios - a "true world" where some individuals underreport their income to the tax authorities and a "perfect world" where everyone reports truthfully their incomes - in the European microsimulation model EUROMOD, allowing us to obtain the fiscal and distributional effects of taking into account evaded employment income. Furthermore, the Estonian country case allows us to illustrate the importance of linking survey and administrative data not only to accurately estimate tax evasion, but also to correct survey income amounts for measurement error. Preliminary findings indicate that taking into account non-reported incomes has non-negligible fiscal and distributional effects when these are taken into account to compute tax liabilities and benefits, even in a country where estimated non-reported income represent a low percentage of earnings, such as Denmark.

     
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    hdl: 10419/202251
    Series: JRC working papers on taxation and strucutral reforms ; no 2017, 05
    Subjects: Tax evasion; microsimulation
    Scope: 1 Online-Ressource (circa 27 Seiten), Illustrationen
  6. Income protection of atypical workers in the event of unemployment in Europe
    Author: Jara, H. Xavier; Tumino, Alberto
    Published: October 2018
    Publisher:  European Commission, Sevilla, Spain

    This paper evaluates the degree of income protection the tax-benefit system provides to atypical workers in the event of unemployment, comparing them to standard employees. Our approach relies on EUROMOD, the EU tax-benefit microsimulation model, to... more

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    This paper evaluates the degree of income protection the tax-benefit system provides to atypical workers in the event of unemployment, comparing them to standard employees. Our approach relies on EUROMOD, the EU tax-benefit microsimulation model, to simulate transitions from employment to unemployment for the entire workforce and to compare household financial circumstances before and after the transition. Our results show that coverage rates of unemployment insurance are low among atypical workers. These workers are also significantly more exposed to the risk of poverty than standard employees, both while in work and in the event of unemployment. Our analysis also shows that low-work intensity employees are characterised by higher net replacement rates than other groups. However, this is due to the major role played by the market incomes of other household members. Finally, we show that in countries where self-employed workers are not eligible for unemployment insurance benefits, extending the eligibility to this group of workers would increase their replacement rates significantly and make them less likely to fall into poverty in the event of unemployment.

     
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    hdl: 10419/202256
    Series: JRC working papers on taxation and strucutral reforms ; no 2018, 05
    Subjects: income protection; atypical work; microsimulation
    Scope: 1 Online-Ressource (circa 34 Seiten), Illustrationen
  7. Non-take-up of means-tested social benefits in Germany
    Author: Harnisch, Michelle
    Published: 2019
    Publisher:  DIW Berlin, German Institute for Economic Research, Berlin

    This paper presents non-take-up rates of benefits from the German Income Support for Job Seekers scheme, called Unemployment Benefit II (Arbeitslosengeld II ). Eligibility to these benefits is simulated by applying a microsimulation model based on... more

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    This paper presents non-take-up rates of benefits from the German Income Support for Job Seekers scheme, called Unemployment Benefit II (Arbeitslosengeld II ). Eligibility to these benefits is simulated by applying a microsimulation model based on data from the Socio-economic Panel for the years 2005 to 2014. To ensure the quality of the results, feasible upper and lower bounds of nontake-up are shown for different simulation assumptions. By employing a binary choice framework, determinants of the decision (not) to take-up benefits are studied by means of a cross-sectional probit regression and a fixed effects linear probability model. The findings of this study indicate that rates of non-take-up are substantial and time-stable in the decade after the Hartz IV reform of 2005. On average, the share of households that do not claim benefits despite being eligible, amounts to 55.7 percent of all eligible households in that period. The issue of non-take-up has further important implications for the determination of the standard benefit rate. Since the legally defined calculation procedure does not account for non-take-up households in the reference group, the approximated consumption expenditure that is considered as necessary for a dignified life is calculated too low. The results of this study suggest that the legally defined monthly adult lump sum amount in the year 2014 would have been twelve euros higher if the issue of non-take-up was accounted for in the methodology. Based on the findings, the paper aims to give policy recommendations.

     
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    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/194111
    Series: Discussion papers / Deutsches Institut für Wirtschaftsforschung ; 1793
    Subjects: welfare participation; take-up; social policy; microsimulation
    Scope: 1 Online-Ressource (circa 49 Seiten), Illustrationen
    Notes:

    Datei wurde von der herausgebenden Institution entfernt
  8. Effects of flat tax reforms in Western Europe on equity and efficiency
    Author: Paulus, Alari; Peichl, Andreas
    Published: 2008
    Publisher:  Inst. for Social and Economic Research, Colchester

    The flat income tax has become increasingly popular recently, yet its implementation is limited to Eastern Europe. We analyse the distributional and efficiency eects of flat tax scenarios for Western European countries. Our simulations show that flat... more

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    The flat income tax has become increasingly popular recently, yet its implementation is limited to Eastern Europe. We analyse the distributional and efficiency eects of flat tax scenarios for Western European countries. Our simulations show that flat tax rates required to attain revenue neutrality with existing basic allowances improve labour supply incentives. However, they result in higher inequality and polarisation. Flat rates necessary to keep the inequality levels unchanged allow for some scope for flat taxes to increase both equity and efficiency. Our analysis suggests that Mediterranean countries are more likely to benefit from flat taxes.

     
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    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/92084
    Edition: This version: 11th March 2008
    Series: ISER Working Paper Series ; 2008-06
    Subjects: Flat-rate income tax; Flat tax reform; income distribution; work incentives; microsimulation
    Scope: Online-Ressource (32 S.), Ill., graph. Darst., Kt., digital, PDF file
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    System requirements: Adobe Acrobat Reader

    Mode of access: World Wide Web

    Includes bibliographical references

    Title from p.1 of PDF file (viewed on 8 Jul., 2008)
  9. Microsimulation tools for the evaluation of fiscal policy reforms at the Banco de España
    Author: Bover, Olympia; Casado, Jose Maria; García-Miralles, Esteban; Labeaga, José M.; Ramos, Roberto
    Published: 2017
    Publisher:  Banco de España, Madrid

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    Series: Documentos ocasionales / Banco de España ; no. 1707
    Subjects: microsimulation; Spain; personal income tax; value added tax; excise duties
    Scope: 1 Online-Ressource (circa 45 Seiten), Illustrationen
  10. Private financing of long-term care
    income, savings and reverse mortgages
    Author: Bonnet, Carole; Juin, Sandrine; Laferrère, Anne
    Published: [2019]
    Publisher:  Equipe de recherche sur l'utilisation des données individuelles en lien avec la théorie économique, [Marne-la-Vallée]

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    Format: Online
    Series: Series of ERUDITE working papers ; no 2019, 14
    Subjects: long-term care; housing; reverse mortgage; microsimulation
    Scope: 1 Online-Ressource (circa 35 Seiten), Illustrationen
  11. Modelling value-added tax (VAT) in South Africa
    assessing the distributional impact of the recent increase in the VAT rate and options for redress through the benefits system
    Author: Gcabo, Rebone; Moche, Boitumelo; Steyn, Wynnona; Moahlodi, Boikhutso; Pirttilä, Jukka; Noble, Michael; Wright, Gemma; Barnes, Helen; Masekesa, Faith
    Published: March 2019
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    Using SAMOD, a tax-benefit microsimulation model for South Africa, this paper examines the joint distributional impact of the increase in the value-added tax (VAT) rate and increases in benefit amounts in 2018. Although poverty and inequality did not... more

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    Using SAMOD, a tax-benefit microsimulation model for South Africa, this paper examines the joint distributional impact of the increase in the value-added tax (VAT) rate and increases in benefit amounts in 2018. Although poverty and inequality did not increase overall, the poorest still saw a reduction in their purchasing power, as many of those in the lowest decile do not receive any social benefits. The paper then explores the consequences of eliminating zero-rating in VAT and using the generated revenues to finance new social benefits. The results suggest that a policy package of a uniform VAT and an expanded set of social benefits would lead to reduced poverty and inequality in comparison to the current practice of zero rating of some consumption goods in the VAT. The findings demonstrate the superiority of using direct taxes and benefits as opposed to provisions in indirect taxes in achieving redistribution.

     
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    Media type: Ebook
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    ISBN: 9789292566470
    Other identifier:
    hdl: 10419/211243
    Series: WIDER working paper ; 2019, 13
    Subjects: value-added tax; microsimulation; redistribution; poverty; South Africa
    Scope: 1 Online-Ressource (circa 23 Seiten), Illustrationen
  12. Financial disincentives to formal work
    evidence from Ecuador and Colombia
    Author: Jara, H. Xavier; Rodriguez, David
    Published: March 2019
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    The aim of this paper is to quantify the financial cost that informal workers would incur in the event of entering formality, accounting for potential earnings gains upon entry. To do so, we use representative microdata from Ecuador and Colombia,... more

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    The aim of this paper is to quantify the financial cost that informal workers would incur in the event of entering formality, accounting for potential earnings gains upon entry. To do so, we use representative microdata from Ecuador and Colombia, together with detailed tax - benefit models, and simulate transitions to formal employment for all workers observed in informality in the data, with informality defined as non-affiliation to social security. Our results point to strikingly high formalization costs in the two countries, with on average 52.8 and 78.5 per cent of workers' additional earnings taxed away due to social security payments in Ecuador and Colombia, respectively. Costs are particularly high for self-employed informal workers at the bottom of the earnings distribution. The results are mainly driven by the requirement that workers contribute to social security at least on the basis of the minimum wage in both countries.

     
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    ISBN: 9789292566487
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    hdl: 10419/211244
    Series: WIDER working paper ; 2019, 14
    Subjects: formalization tax rate; informality; microsimulation
    Scope: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  13. Microsimulation analysis of the impact of indirect tax benefits on income distribution and poverty alleviation in Tanzania
    an application of TAZMOD
    Author: Maskaeva, Asiya; Bochkaeva, Zanda; Mmasa, Joel; Msafiri, Mgeni; Iramba, Eric
    Published: March 2019
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    This paper analyses the impacts of indirect tax policy reforms on income distribution and poverty in Tanzania by applying a standard static microsimulation model TAZMOD v1.8. The simulations model two indirect tax reforms involving changes to the... more

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    This paper analyses the impacts of indirect tax policy reforms on income distribution and poverty in Tanzania by applying a standard static microsimulation model TAZMOD v1.8. The simulations model two indirect tax reforms involving changes to the excise duty and value-added tax rates on alcoholic beverages and tobacco products, and changes to employers' and employees' contributions to the National Health Insurance Fund. The results of the first reform find a positive effect on government tax revenue and a neutral effect on income distribution and poverty. The results of the second reform find a positive effect on household income distribution and consumption. The findings show that, despite increasing unequal income distribution, poverty indicators fell.

     
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    ISBN: 9789292566500
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    hdl: 10419/211246
    Series: WIDER working paper ; 2019, 16
    Subjects: income distribution; poverty; tax-benefit reforms; microsimulation
    Scope: 1 Online-Ressource (circa 22 Seiten), Illustrationen
  14. Financing the Zambia social cash transfer scale-up
    a tax benefit microsimulation analysis based on MicroZAMOD
    Author: Kampamba, Remmy; Pellerano, Luca; Banda, Charles; Musama, Obbie
    Published: March 2019
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    This paper assesses the effects on poverty and inequality of the alternative targeting approaches that Zambia's Social Cash Transfer programme could take as its expansion continues during the period of the country's Seventh National Development Plan... more

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    This paper assesses the effects on poverty and inequality of the alternative targeting approaches that Zambia's Social Cash Transfer programme could take as its expansion continues during the period of the country's Seventh National Development Plan (2017-21). It further assesses the domestic financing needs associated with alternative approaches. The Zambian government introduced support based on giving actual cash through social cash transfers aimed at reducing poverty and vulnerability in a sustainable and cost-effective way. Using data from the 2015 Living Conditions Monitoring Survey, we simulate static effects of the alternative social cash transfer design options and their total cost using MicroZAMOD. In the absence of social cash transfers, nationwide extreme poverty would be 1.6 percentage points higher than otherwise. The results show that the combination of alternative options, particularly the inclusion of children and increased transfer financed from increased domestic taxes levels, yields higher impacts on poverty reduction.

     
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    ISBN: 9789292566531
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    hdl: 10419/211249
    Series: WIDER working paper ; 2019, 19
    Subjects: inequality; microsimulation; MicroZAMOD; poverty reduction; social protection; unconditional social cash transfer; Zambia
    Scope: 1 Online-Ressource (circa 19 Seiten), Illustrationen
  15. Assessment of TRAIN's coal and petroleum excise taxes
    environmental benefits and impacts on sectoral employment and household welfare
    Author: Castillo, Czar Joseph; Clarete, Ramon L.; Muyrong, Marjorie; Tuaño, Philip; Banaag, Miann
    Published: December 2018
    Publisher:  Philippine Institute for Development Studies, Quezon City, Philippines

    The study assesses the impact of the first package of the Tax Reform for Acceleration and Inclusion (or TRAIN), which includes an increase in petroleum and coal excise taxes, passed by Congress in 2017. The study also reviews the context of the... more

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    The study assesses the impact of the first package of the Tax Reform for Acceleration and Inclusion (or TRAIN), which includes an increase in petroleum and coal excise taxes, passed by Congress in 2017. The study also reviews the context of the energy sector in the country given that petroleum and coal are the largest sources of energy in the country. Using a computable general equilibrium- microsimulation model, this paper focused on the impact of the increase in petroleum and coal excise taxes and the whole TRAIN 1 package (which includes a reduction in the personal income tax and the broadening of the value added tax). Results from the simulations indicate a slight adverse output effect for most industries under an increase in petroleum and coal taxes scenario. Under the whole TRAIN package, the output effects are slightly positive, especially for the several agriculture and service sectors, resulting in a higher level of carbon emissions. There is a slight rise in employment under the whole package, but poverty incidence increases slightly as excise taxes have an adverse effect in terms of higher commodities prices among the poor.

     
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    Other identifier:
    hdl: 10419/211061
    Edition: [Revised]
    Series: Discussion paper series / Philippine Institute for Development Studies ; no. 2018, 41 (December 2018) [revised]
    Subjects: tax reform; computable general equilibrium; microsimulation; excise tax; coal; petroleum
    Scope: 1 Online-Ressource (circa 69 Seiten), Illustrationen
  16. Investing in subsidized childcare to reduce child poverty
    an adequate strategy?
    Author: Hufkens, Tine; Figari, Francesco; Vandelannoote, Dieter; Verbist, Gerlinde
    Published: March 2019
    Publisher:  European Commission, Sevilla, Spain

    Expanding childcare is often considered as a suitable way to enhance employment opportunities of mothers with young children as well as to reduce child poverty. In this study the authors critically investigate this assertion by simulating a set of... more

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    Expanding childcare is often considered as a suitable way to enhance employment opportunities of mothers with young children as well as to reduce child poverty. In this study the authors critically investigate this assertion by simulating a set of scenarios of increasing subsidized childcare slots and mothers' employment. For a variety of European welfare states we estimate the impact on poverty and on the government budget using the European microsimulation model EUROMOD. The findings suggest that to achieve significant poverty reductions among young children, both additional childcare slots and increased mothers' employment should be well targeted. The expenditures for additional childcare slots can to a large extent be recovered by the government receipts generated by the additional employment; however, there appears to be a trade-off between the extra revenue that can be generated and the extent of poverty reduction.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/202264
    Series: JRC working papers on taxation and strucutral reforms ; no 2019, 06
    Subjects: child care; maternal employment; poverty; microsimulation; family policy
    Scope: 1 Online-Ressource (circa 24 Seiten), Illustrationen
  17. Trapped in inactivity?
    the Austrian social assistance reform in 2019 and its impact on labour supply
    Author: Christl, Michael; De Poli, Silvia
    Published: 2020
    Publisher:  Global Labor Organization (GLO), Essen

    Financial incentives affect the labour supply decisions of households, but typically the impact of such incentives varies significantly across household types. While there is a substantial literature on the labour supply effects of tax reforms and... more

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    Financial incentives affect the labour supply decisions of households, but typically the impact of such incentives varies significantly across household types. While there is a substantial literature on the labour supply effects of tax reforms and in-work benefits, the impact of changes in social assistance benefits has received less attention. This paper analyses the impact of the Austrian reform proposal 'Neue Sozialhilfe' ("New Social Assistance"), which was introduced in 2019 and substantially cut social assistance benefits for migrants and families with children. We show that the labour supply effects of these changes in social assistance differ substantially across household types. While women exhibit higher labour supply elasticities in our estimates, the overall effects of the reform are especially strong for men and migrants. Couples with children and migrants, i.e. the groups which were hit the hardest by the reform’s social assistance reductions, show the strongest labour supply reactions to the 'New Social Assistance'. Furthermore, we show that overall the reform has a positive, but small, effect on the intensive margin of labour supply.

     
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    hdl: 10419/219988
    Series: GLO discussion paper ; no. 578
    Subjects: social assistance; reform; labour supply; discrete choice; microsimulation; EUROMOD
    Scope: 1 Online-Ressource (circa 29 Seiten), Illustrationen
  18. Exploring options for a universal old age pension in Tanzania Mainland
    Author: Twahir M. Khalfan; Kisanga, Elineema; Leyaro, Vincent; Masekesa, Faith; Noble, Michael; Wright, Gemma
    Published: June 2020
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    The provision of a universal old age pension is increasingly recognized as an important instrument for strengthening and extending social protection. A growing number of emerging economies, including East African countries, are introducing universal... more

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    The provision of a universal old age pension is increasingly recognized as an important instrument for strengthening and extending social protection. A growing number of emerging economies, including East African countries, are introducing universal old age pensions to guarantee at least a basic level of social security. However, such a benefit has not been established in Tanzania Mainland, and a lack of adequate financing is viewed as one of the main constraints. This paper employs a data set from Tanzania-the Household Budget Surveys-and applies a taxbenefit microsimulation model for Tanzania (TAZMOD) to explore possible options for designing and financing a universal old age pension in Tanzania Mainland. The findings of this paper present evidence on reform scenarios and financing options that could be adopted by Tanzania Mainland to establish and sustain a universal old age pension.

     
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    Media type: Ebook
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    ISBN: 9789292568382
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    hdl: 10419/229305
    Series: WIDER working paper ; 2020, 81
    Subjects: microsimulation; old age; public pensions; social security; Tanzania
    Scope: 1 Online-Ressource (circa 25 Seiten)
  19. The "robot economy" and optimal taxtransfer reforms
    Author: Colombino, Ugo; Islam, Nizamul
    Published: [2022]
    Publisher:  CHILD, Centre for Household, Income, Labour and Demographic Economics, Collegio Carlo Alberto, Università degli studi di Torino, [Torino]

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    Series: CHILD working papers ; no. 101 (April 2022)
    Subjects: empirical optimal taxation; microsimulation; microeconometrics; evaluation of tax-transfer rules; equilibrium; robot economy
    Scope: 1 Online-Ressource (circa 57 Seiten)
  20. Microsimulation approaches to studying shocks and social protection in selected developing economies
    Author: Adu-Ababio, Kwabena
    Published: June 2022
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    This paper calculates automatic stabilization in Ghana, South Africa, and Ecuador to explain income cushioning amid income and demand shocks. Fiscal policies within these countries are also stress tested to gauge welfare contingencies and insurance.... more

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    This paper calculates automatic stabilization in Ghana, South Africa, and Ecuador to explain income cushioning amid income and demand shocks. Fiscal policies within these countries are also stress tested to gauge welfare contingencies and insurance. A discretionary action approach is adopted for Ghana as it fails shock resistance tests by introducing additional safety nets that improve welfare. For the three countries, income stabilization ranges from 1 to 22 per cent while demand stabilization ranges from 4 to 25 per cent. Ranging from nil to 46 per cent, a new concept of poverty stabilization is formalized to measure vulnerability. Results from the study reveal how the existing social policy structure cushions households.

     
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    ISBN: 9789292672027
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    hdl: 10419/267820
    Series: WIDER working paper ; 2022, 71
    Subjects: developing countries; shocks; social protection; fiscal policy; microsimulation
    Scope: 1 Online-Ressource (circa 39 Seiten), Illustrationen
  21. Tax-benefit microsimulation model in Rwanda
    a feasibility study
    Author: Hakizimana, Naphtal; Karangwa, John; Lastunen, Jesse; Nsabimana, Aimable; Murasi, Innocente; Niyigena, Lucie; Noble, Michael; Wright, Gemma
    Published: [2022]
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    This paper assesses the feasibility of developing a tax and benefit microsimulation model in Rwanda. Tax-benefit microsimulation can be used to explore ways in which national development goals can be achieved in a cost-effective manner, and to assess... more

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    This paper assesses the feasibility of developing a tax and benefit microsimulation model in Rwanda. Tax-benefit microsimulation can be used to explore ways in which national development goals can be achieved in a cost-effective manner, and to assess the distributional effects of more comprehensive social security arrangements. The paper presents an account of Rwanda's tax and benefit policies as well as a possible underpinning dataset-the Integrated Household Living Conditions Survey-for a tax-benefit microsimulation model, concluding that developing such a model for Rwanda would be feasible.

     
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    ISBN: 9789292672034
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    hdl: 10419/267821
    Series: WIDER working paper ; 2022, 72
    Subjects: tax; benefit; revenue; microsimulation
    Scope: 1 Online-Ressource (circa 53 Seiten), Illustrationen
  22. Distributional effects of carbon pricing by transport fuel taxation
    Author: Jacobs, Leif; Quack, Lara; Mechtel, Mario
    Published: [2021]
    Publisher:  Leuphana Universität Lüneburg, Institut für Volkswirtschaftslehre, Lüneburg

    We introduce a new microsimulation model built on household transport data to study the distributional effects of carbon-based fuel taxation of private road transport in Germany. Our data includes annual mileage at the car-level, the distinction... more

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    We introduce a new microsimulation model built on household transport data to study the distributional effects of carbon-based fuel taxation of private road transport in Germany. Our data includes annual mileage at the car-level, the distinction between fuel types, as well as car-specific fuel consumption, allowing for a very detailed analysis. The model allows focusing on different types of households as well as identifying effect heterogeneity across the income distribution. We compare the recent fuel tax scheme with three policy reform scenarios to empirically test several hypotheses regarding distributional effects of carbon pricing. We find that the legal status quo of the fuel tax has overall regressive effects, with the tax on petrol acting regressive and the tax on diesel acting progressive. A transformation of the current tax into a revenue-neutral carbon-harmonised fuel tax yields a progressive distributional effect, while an introduction of a new carbon tax on transport fuels is neither clearly regressive nor progressive. Combining both tax schemes also has non-regressive effects. Our results suggest that policy makers face various options for pricing road transport greenhouse gas emissions without causing an overall disproportionate tax burden on low-income households.

     
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    hdl: 10419/251591
    Series: University of Lüneburg working paper series in economics ; no. 405 (December 2021)
    Subjects: carbon pricing; fuel tax; distributional effects; road transport; microsimulation; ex-ante impact assessment
    Scope: 1 Online-Ressource (circa 57 Seiten), Illustrationen
  23. Universal basic income programs
    how much would taxes need to rise? : evidence for Brazil, Chile, India, Russia, and South Africa
    Author: Enami, Ali; Gentilini, Ugo; Larroulet, Patricio; Lustig, Nora; Monsalve, Emma; Quan, Siyu; Rigolini, Jamele
    Published: 2021 June
    Publisher:  ECINEQ, Society for the Study of Economic Inequality, [Verona]

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    Series: Working paper series / ECINEQ, Society for the Study of Economic Inequality ; 582 (2021)
    Subjects: Universal basic income; microsimulation; inequality; poverty; tax incidence
    Scope: 1 Online-Ressource (circa 38 Seiten), Illustrationen
  24. The "robot economy" and optimal taxtransfer reforms
    Author: Colombino, Ugo; Islam, Nizamul
    Published: March 2022
    Publisher:  IZA - Institute of Labor Economics, Bonn, Germany

    Globalization and automation might imply deep changes on the labour market. An important policy issue is whether and how the tax-transfer rules should be reformed to cope with those changes. While the prevailing response has consisted of more... more

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    Globalization and automation might imply deep changes on the labour market. An important policy issue is whether and how the tax-transfer rules should be reformed to cope with those changes. While the prevailing response has consisted of more sophisticated designs of mean-testing and targeting, we also witness an increasing interest in policies inspired by simplicity and universality. In this paper we take the latter route. Using a combination of behavioural microsimulation and numerical optimization, we look for a social welfare optimal tax-transfer rule within a flexible class where total household disposable income is a 4th polynomial in total household taxable income. We use a model of household labour supply that makes it possible to account for equilibrium constraints and to evaluate the effects of exogenous labour demand shocks. We consider two stylized scenarios: the Jobless Economy (the robots take over 10% of jobs at every skill-level) and the Polarized Economy (the robots take over 10% of the unskilled jobs while skilled jobs increase by 10%). We compare the social welfare performance of the polynomial optimal rules and of the current rules under the Current Economy scenario and under the alternative Jobless Economy and the Polarized Economy scenarios. We present results using the 2015 EU-SILC data sets for France, Germany, Italy and Luxembourg. The polynomial optimal rules feature a universal basic income and an almost flat marginal tax rate profile and are social welfare-superior under the Current Economy scenario in all the countries and also under the alternative scenarios in France, Germany and Italy.

     
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    hdl: 10419/263414
    Series: Discussion paper series / IZA ; no. 15198
    Subjects: empirical optimal taxation; microsimulation; microeconometrics; evaluation of tax-transfer rules; equilibrium; robot economy
    Scope: 1 Online-Ressource (circa 58 Seiten)
  25. The zombification of the economy?
    assessing the effectiveness of French government support during Covid-19 lockdown
    Author: Guerini, Mattia; Nesta, Lionel; Ragot, Xavier; Schiavo, Stefano
    Published: July 2022
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    This paper evaluates the risk of zombification of the French economy during the sanitary crisis, as a result of the unconditional financial support provided to firms by public authorities. We develop a simple theoretical framework based on a... more

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    This paper evaluates the risk of zombification of the French economy during the sanitary crisis, as a result of the unconditional financial support provided to firms by public authorities. We develop a simple theoretical framework based on a partial-equilibrium model to simulate the liquidity and solvency stress faced by a large panel of French firms and assess the impact of government support measures. Simulation results suggest that those policies helped healthy but illiquid firms to withstand the shock caused by the pandemic. Moreover, the analysis finds no evidence of a "zombification effect", as government support has not disproportionately benefited less productive companies.

     
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    hdl: 10419/263780
    Series: CESifo working paper ; no. 9850 (2022)
    Subjects: Covid-19; zombie firms; job-retention; schemes; microsimulation; policy evaluation
    Scope: 1 Online-Ressource (circa 36 Seiten), Illustrationen