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  1. 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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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    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
  2. 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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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789292568382
    Other identifier:
    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)
  3. Tax-benefit microsimulation modelling in Zanzibar
    a feasibility study
    Author: Leyaro, Vincent; Masekesa, Faith; Ramadhan, Ramadhan; Kisanga, Elineema; Noble, Michael; Wright, Gemma
    Published: February 2020
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    This working paper explores the feasibility of developing a tax and benefit microsimulation model in Zanzibar using the EUROMOD microsimulation software. We review Zanzibar's tax and benefit arrangements and the potential household survey dataset... more

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    This working paper explores the feasibility of developing a tax and benefit microsimulation model in Zanzibar using the EUROMOD microsimulation software. We review Zanzibar's tax and benefit arrangements and the potential household survey dataset that would underpin the model, and we conclude that such a model would be feasible for Zanzibar. It would complement the TAZMOD model for Tanzania Mainland, enabling harmonized analysis using a common platform across the United Republic of Tanzania as well as with other SOUTHMOD country models.

     
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    ISBN: 9789292567729
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    hdl: 10419/229239
    Series: WIDER working paper ; 2020, 15
    Subjects: tax; benefits; microsimulation; Zanzibar
    Scope: 1 Online-Ressource (circa 32 Seiten)
  4. Reducing the income tax burden for households with children
    an assessment of the child tax credit reform in Austria
    Author: Christl, Michael; De Poli, Silvia; Varga, Janos
    Published: February 2020
    Publisher:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, both on micro and macro level. First, we assess the fiscal and distributional impact of this reform using EUROMOD. Second, we estimate labour supply... more

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    This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, both on micro and macro level. First, we assess the fiscal and distributional impact of this reform using EUROMOD. Second, we estimate labour supply impacts of the reform based on a structural discrete choice framework. Third, we evaluate the macroeconomic impacts, by calibrating and shocking the DSGE model QUEST, with the micro-based results. We show that the reform reduces inequality, lowers the poverty rate for households with children. Overall the reform has a positive impact on labour supply, especially for women. On the macro-level (and in the long-run), our model suggests a small but positive impact on employment, investment, consumption and GDP. Additionally, using the macro impact of the reform, we show that accounting for those behavioural responses at the micro level is important to asses the long-run impact of tax reforms, especially on the income distribution.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/228400
    Series: EUROMOD working paper series ; EM 20, 1
    Subjects: EUROMOD; tax credit; reform; DSGE; labour supply; microsimulation
    Scope: 1 Online-Ressource (circa 40 Seiten), Illustrationen
  5. Welfare resilience in the immediate aftermath of the COVID-19 outbreak in Italy
    Author: Figari, Francesco; Fiorio, Carlo V.
    Published: April 2020
    Publisher:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    This paper analyses the extent to which the Italian welfare system provides monetary compensation for those who lost their earnings due to the lockdown imposed by the government in order to contain the COVID-19 pandemic in March 2020. In assessing... more

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    This paper analyses the extent to which the Italian welfare system provides monetary compensation for those who lost their earnings due to the lockdown imposed by the government in order to contain the COVID-19 pandemic in March 2020. In assessing first-order effects of the businesses temporarily shut down and the government's policy measures on household income, counterfactual scenarios are simulated with EUROMOD, the EU-wide microsimulation model, integrated with information on the workers who the lockdown is more likely to affect. This paper provides timely evidence on the differing degrees of relative and absolute resilience of the household incomes of the individuals affected by the lockdown. These arise from the variations in the protection offered by the tax-benefit system, coupled with personal and household circumstances of the individuals at risk of income loss.

     
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    Source: Union catalogues
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    Media type: Book
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    hdl: 10419/228405
    Series: EUROMOD working paper series ; EM 20, 06
    Subjects: pandemic; household income; microsimulation; Italy
    Scope: 1 Online-Ressource (circa 20 Seiten), Illustrationen
  6. Evaluation of a Recovery Basic Income, and of a sustainable revenue neutral Citizen's Basic Income, with an appendix relating to different Universal Credit roll-out scenarios
    Author: Torry, Malcolm
    Published: April 2020
    Publisher:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    A Citizen's Basic Income, sometimes called a Basic Income, a Universal Basic Income, or a Citizen's Income, is an unconditional and nonwithdrawable income paid to every individual. There have been calls during the coronavirus crisis for both an... more

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    A Citizen's Basic Income, sometimes called a Basic Income, a Universal Basic Income, or a Citizen's Income, is an unconditional and nonwithdrawable income paid to every individual. There have been calls during the coronavirus crisis for both an Emergency Basic Income (an immediate Basic Income to protect individuals' incomes) and for a Recovery Basic Income (a Basic Income to be implemented with a view to preventing a recession once the virus outbreak begins to subside), and also for a permanent Citizen's Basic Income scheme. This working paper summarises the results of microsimulation research on a Recovery Basic Income and on a subsequent sustainable revenue neutral Citizen's Basic Income. An appendix studies the implementation of a Citizen's Basic Income scheme in the context of different Universal Credit roll-out assumptions.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/228406
    Series: EUROMOD working paper series ; EM 20, 07
    Subjects: Citizen's Basic Income; microsimulation; UKMOD
    Scope: 1 Online-Ressource (circa 23 Seiten), Illustrationen
  7. Return and onward migration and labour market entry
    empirical analysis and microsimulation projection for Austria
    Author: Huber, Peter; Spielauer, Martin
    Published: [2020]
    Publisher:  Österreichisches Institut für Wirtschaftsforschung, Wien

    This paper examines return and onward migration of immigrants to Austria, taking into account immigration type, country of origin, and employment outcomes. The analysis is based on longitudinal administrative records of the Austrian Social Security... more

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    This paper examines return and onward migration of immigrants to Austria, taking into account immigration type, country of origin, and employment outcomes. The analysis is based on longitudinal administrative records of the Austrian Social Security Database of immigrants who entered Austria between 2009 and 2017. It is the first such study for Austria. We find that about 25 percent of immigrants leave Austria within less than a year of their arrival and 50 percent within 5.5 years. Return and onward migration is closely correlated with immigration type and origin. Refugees have a very low likelihood to leave Austria, whereas labour migrants have a substantially higher one. Women are more likely to stay than men and immigrants from Turkey have the lowest return probabilities among all origin groups. Emigration is also closely correlated with labour market success, the likelihood to stay depending on the speed of labour market integration. The consequence of these patterns is that the composition of the stock of immigrants living in Austria differs from the structure of new immigrants entering the country. We apply dynamic microsimulation to project the size and structure of the first-generation immigrant population in Austria as well as its labour market integration up to 2060. Our simulation results suggest that eventually, over 90 percent of the resident immigrant population attains at least some labour market experience and that the differences in return and onward migration across immigrant groups work to shift the structure of the immigrant population in the direction of third-country nationals.

     
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    Media type: Book
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    Other identifier:
    hdl: 10419/227499
    Series: WIFO working papers ; 2020, 616
    Subjects: Return migration; duration models; microsimulation
    Scope: 1 Online-Ressource (circa 29 Seiten), Illustrationen
  8. Distributional effects of macroeconomic shocks in real-time
    a novel method applied to the Covid-19 crisis in Germany
    Author: Bruckmeier, Kerstin; Peichl, Andreas; Popp, Martin; Wiemers, Jürgen; Wollmershäuser, Timo
    Published: December 2020
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    The highly dynamic nature of the COVID-19 crisis poses an unprecedented challenge to policy makers around the world to take appropriate income-stabilizing countermeasures. To properly design such policy measures, it is important to quantify their... more

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    The highly dynamic nature of the COVID-19 crisis poses an unprecedented challenge to policy makers around the world to take appropriate income-stabilizing countermeasures. To properly design such policy measures, it is important to quantify their effects in real-time. However, data on the relevant outcomes at the micro level is usually only available with considerable time lags. In this paper, we propose a novel method to assess the distributional consequences of macroeconomic shocks and policy responses in real-time and provide the first application to Germany in the context of the COVID-19 pandemic. Specifically, our approach combines different economic models estimated on firm- and household-level data: a VAR-model for output expectations, a structural labor demand model, and a tax-benefit microsimulation model. Our findings show that as of September 2020 the COVID-19 shock translates into a noticeable reduction in gross labor income across the entire income distribution. However, the tax benefit system and discretionary policy responses to the crisis act as important income stabilizers, since the effect on the distribution of disposable household incomes turns progressive: the bottom two deciles actually gain income, the middle deciles are hardly affected, and only the upper deciles lose income.

     
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    hdl: 10419/229566
    Series: CESifo working paper ; no. 8748 (2020)
    Subjects: income distribution; inequality; recession; Covid-19; tax-benefit policies; short-time work; business survey; labor demand; microsimulation
    Scope: 1 Online-Ressource (circa 38 Seiten), Illustrationen
  9. Distributional effects of macroeconomic shocks in real-time: a novel method applied to the COVID-19 crisis in Germany
    Author: Bruckmeier, Kerstin; Peichl, Andreas; Popp, Martin; Wiemers, Jürgen; Wollmerhäuser, Timo
    Published: 10 December 2020
    Publisher:  Institute for Employment Research of the Federal Employment Agency, Nürnberg

    The highly dynamic nature of the COVID-19 crisis poses an unprecedented challenge to policy makers around the world to take appropriate income-stabilizing countermeasures. To properly design such policy measures, it is important to quantify their... more

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    The highly dynamic nature of the COVID-19 crisis poses an unprecedented challenge to policy makers around the world to take appropriate income-stabilizing countermeasures. To properly design such policy measures, it is important to quantify their effects in real-time. However, data on the relevant outcomes at the micro level is usually only available with considerable time lags. In this paper, we propose a novel method to assess the distributional consequences of macroeconomic shocks and policy responses in real-time and provide the first application to Germany in the context of the COVID-19 pandemic. Specifically, our approach combines different economic models estimated on firm- and household-level data: a VAR-model for output expectations, a structural labor demand model, and a tax-benefit microsimulation model. Our findings show that as of September 2020 the COVID-19 shock translates into a noticeable reduction in gross labor income across the entire income distribution. However, the tax benefit system and discretionary policy responses to the crisis act as important income stabilizers, since the effect on the distribution of disposable household incomes turns progressive: the bottom two deciles actually gain income, the middle deciles are hardly affected, and only the upper deciles lose income. Die hohe Dynamik der COVID-19-Krise stellt die politischen Entscheidungsträger in aller Welt vor die beispiellose Herausforderung, geeignete Maßnahmen zur Einkommensstabilisierung zu ergreifen.Umsolche Maßnahmen angemessen auszugestalten, ist es wichtig, ihre Auswirkungen in Echtzeit zu quantifizieren. Die hierfür benötigten Daten sind jedoch in der Regel nur mit erheblichen Zeitverzögerungen verfügbar. In diesem Papier entwickeln wir einen neuen Ansatz, um die Verteilungswirkungen von makroökonomischen Schocks und der daraus folgenden Politikmaßnahmen in Echtzeit zu analysieren. Unser Ansatz kombiniert verschiedene ökonomische Modelle, die auf Unternehmens- und Haushaltsdaten geschätztwerden: ein VAR-Modell für die Produktionserwartungen, ein strukturelles Arbeitsnachfragemodell sowie ein Mikrosimulationsmodell. Wir wenden unsere Methode im Kontext der COVID-19-Pandemie auf Deutschland an. Unsere Ergebnisse zeigen, dass die COVID-19-Krise sich in einer spürbaren Verringerung des Bruttoarbeitseinkommens über die gesamte Einkommensverteilung hinweg niederschlägt. Das Steuer-Transfer-System und diskretionäre Krisenmaßnahmenfungieren jedoch als Einkommensstabilisatoren und sorgen dafür, dass der Effekt auf die Verteilung der verfügbaren Haushaltseinkommenprogressiv verläuft. Die unteren beiden Dezilgruppen gewinnen Einkommen, die mittleren Einkommensgruppen sind kaum betroffen und nur die oberen Dezile verlieren Einkommen.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/234294
    Series: IAB-discussion paper ; 2020, 36
    Subjects: income distribution; inequality; recession; COVID-19; tax-benefit policies; short-time work; business survey; labor demand; microsimulation
    Scope: 1 Online-Ressource (circa 44 Seiten), Illustrationen
  10. Distributional effects of emission pricing in a carbon-intensive economy: the case of Poland
    Author: Antosiewicz, Marek; Fuentes S. M., J. Rodrigo; Lewandowski, Piotr; Witajewski-Baltvilks, Jan
    Published: July 2020
    Publisher:  IZA - Institute of Labor Economics, Bonn, Germany

    In this paper, we assess the distributional impact of introducing a carbon tax in Poland. We apply a two-step simulation procedure. First, we evaluate the economy-wide effects with a dynamic general equilibrium model. Second, we use a microsimulation... more

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    In this paper, we assess the distributional impact of introducing a carbon tax in Poland. We apply a two-step simulation procedure. First, we evaluate the economy-wide effects with a dynamic general equilibrium model. Second, we use a microsimulation model based on household budget survey data to assess the effects on various income groups and on inequality. We introduce a new adjustment channel related to employment changes, which is qualitatively different from price and behavioural effects, and is quantitatively important. We nd that the overall distributional effect of a carbon tax is largely driven by how the revenue is spent: distributing the revenues from a carbon tax as lump-sum transfers to households reduces income inequality, while spending the revenues on a reduction of labour taxation increases inequality. These results could be relevant for other coal-producing countries, such as South Africa, Germany, or Australia.

     
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    hdl: 10419/223923
    Series: Discussion paper series / IZA ; no. 13481
    Subjects: climate policy; carbon tax; distributional effect; microsimulation; general equilibrium; employment
    Scope: 1 Online-Ressource (circa 23 Seiten), Illustrationen
  11. Car ownership and the distributional and environmental policies to reduce driving behavior
    Author: Tovar Reaños, Miguel Angel
    Published: July 10, 2020
    Publisher:  ESRI, Dublin

    Using the EASI demand system and Irish data, it is found that additional carbon taxation is not as regressive as previously found, when the externality cost associated with driving is included in the metric of the tax incidence. This result is in... more

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    Using the EASI demand system and Irish data, it is found that additional carbon taxation is not as regressive as previously found, when the externality cost associated with driving is included in the metric of the tax incidence. This result is in contrast with the existing literature. Affluent households are found to have the largest externality costs and the largest average emissions per kilometer. Based on estimated cross price elasticities between public and private transportation it is found that for low income households, these commodities are complementary and substitutes for high-income levels. While subsidies for public transit can reduce emissions and the demand for private transportation, they are found to be regressive. A lump-sum transfer is found to perform better at compensating households after the carbon tax. However, it reduces the carbon savings by 1%.

     
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    hdl: 10419/237944
    Series: Working paper / ESRI ; no. 673 (July 2020)
    Subjects: Household energy demand; energy taxes; microsimulation; private transportation
    Scope: 1 Online-Ressource (circa 27 Seiten), Illustrationen
  12. EDGE-M3: a dynamic general equilibrium micro-macro model for the EU member states
    Author: D'Andria, Diego; DeBacker, Jason; Evans, Richard W.; Pycroft, Jonathan; Van Der Wielen, Wouter; Zachłod-Jelec, Magdalena
    Published: 2020
    Publisher:  European Commission, Seville

    This paper provides a technical description of the overlapping generations model used by the Joint Research Centre to analyse tax policy reforms, including in particular pension and demographic issues. The main feature of the EDGE-M3 model lies in... more

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    This paper provides a technical description of the overlapping generations model used by the Joint Research Centre to analyse tax policy reforms, including in particular pension and demographic issues. The main feature of the EDGE-M3 model lies in its high level of disaggregation and the close connection between microeconomic and macroeconomic mechanisms which makes it a very suitable model to analyse the redistributive impact of policies. EDGE-M3 features eighty generations and seven earnings-ability types of individuals. To facilitate a realistic dynamic population structure EDGE-M3 includes Eurostat's demographic projections. In terms of calibration, the EDGE-M3 family of overlapping generations models is heavily calibrated on microeconomic data. This allows the introduction of the underlying individuals' characteristics in a macro model to the greatest extent possible. In particular, it includes the richness of the tax code by means of income tax and social insurance contribution rate functions estimated using data from the EUROMOD microsimulation model. This feature allows in particular a close connection between the macro and the micro model. In addition, the earnings profiles of the seven heterogeneous agent types are estimated using survey data. Finally, the labour supply, bequests and consumption tax calibration are all done using detailed microeconomic data, making the model highly suitable for the analysis of intra- and intergenerational analysis of tax policy.

     
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    hdl: 10419/248816
    Series: JRC working papers on taxation and strucutral reforms ; no 2020, 03
    Subjects: computable general equilibrium; overlapping generations; heterogeneous ability; fiscal policy; microsimulation
    Scope: 1 Online-Ressource (circa 66 Seiten), Illustrationen
  13. Moving towards fairer regional minimum income schemes in Spain
    Author: Hernández, Adrian; Picos, Fidel; Riscado, Sara
    Published: 2020
    Publisher:  European Commission, Seville

    Minimum income schemes are set to provide citizens with a minimum living standard. In Spain, these schemes consist of a heterogeneous and complex collection of regional benefits designed and implemented by the Autonomous Communities. This generates... more

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    Minimum income schemes are set to provide citizens with a minimum living standard. In Spain, these schemes consist of a heterogeneous and complex collection of regional benefits designed and implemented by the Autonomous Communities. This generates important regional discrepancies among the poorest individuals, undermining equal access, adequate social assistance and ultimately the fairness of these last resort safety nets. Following the recent initiative by the central government to introduce a national minimum income scheme complementing the regional ones, a better understanding of the performance of the existing regional minimum income schemes, in terms of their coverage and adequacy, is of the essence. We assess the budgetary, distributional and poverty effects of the current Spanish regional minimum income schemes, as well as the impact of increasing both coverage rates and adequacy levels. Using the European microsimulation model EUROMOD together with microdata from the European Union Statistics on Income and Living Conditions, we simulate a sequence of theoretical scenarios with different combinations of coverage and adequacy levels using national and regional poverty lines as references. Our results suggest that increasing adequacy would have a higher impact on poverty rates than increasing coverage, but would be less effective to reduce poverty intensity. Importantly, all scenarios imply significant expenditure increases, the more so for larger decreases in poverty intensity, as would be expected. Noticeably, results greatly differ among regions, and are sensitive to measuring poverty under a national or a regional criterion, reflecting Spanish regional disparities in terms of poverty.

     
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    hdl: 10419/248817
    Series: JRC working papers on taxation and strucutral reforms ; no 2020, 04
    Subjects: minimum income; coverage; adequacy; microsimulation; EUROMOD
    Scope: 1 Online-Ressource (circa 38 Seiten), Illustrationen
  14. Trapped in inactivity?
    the Austrian social assistance reform in 2019 and its impact on labour supply
    Author: Christl, Michael; De Poli, Silvia
    Published: June 2020
    Publisher:  European Commission, Seville

    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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    Media type: Book
    Format: Online
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    hdl: 10419/248818
    Series: JRC working papers on taxation and strucutral reforms ; no 2020, 05
    Subjects: social assistance; reform; labour supply; discrete choice; microsimulation; EUROMOD
    Scope: 1 Online-Ressource (circa 32 Seiten), Illustrationen
  15. Did the opening up of rice importation in the Philippines worsen income poverty and inequality?
    a general equilibrium with microsimulation approach
    Author: Briones, Roehlano M.
    Published: December 2020
    Publisher:  Philippine Institute for Development Studies, Quezon City, Philippines

    Tariffication of quantitative restrictions on rice imports was a key policy reform of the Duterte administration. This study reviews recent trends in the rice market, and assesses the poverty and distributional effects of rice tariffication using a... more

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    Tariffication of quantitative restrictions on rice imports was a key policy reform of the Duterte administration. This study reviews recent trends in the rice market, and assesses the poverty and distributional effects of rice tariffication using a computable general equilibrium model with microsimulation. Owing to the price difference between domestic prices in Philippines and exporting countries, imports of rice have surged under tariffication. As a result, domestic prices have fallen, though gross marketing margins have increased, amplifying the effect of the drop in retail prices on both wholesale prices and palay prices. The price and associated economic adjustments are expected to cause an increase in income poverty as conventionally measured. However, the increases are rather small, and would diminish over time. The value of the income loss suffered by the poor is far below what the amount provided by law to address problems in the rice economy with tariffication.

     
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    Series: Discussion paper series / Philippine Institute for Development Studies ; no. 2020, 43 (December 2020)
    Subjects: Computable general equilibrium; microsimulation; trade liberalization; poverty; income distribution
    Scope: 1 Online-Ressource (circa 28 Seiten), Illustrationen
  16. Trapped in inactivity?
    the Austrian social assistance reform in 2019 and its impact on labour supply
    Author: Christl, Michael; De Poli, Silvia
    Published: September 2020
    Publisher:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    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: 10419/259505
    Series: EUROMOD working paper series ; EM 20, 16
    Subjects: social assistance; reform; labour supply; discrete choice; microsimulation; EUROMOD
    Scope: 1 Online-Ressource (circa 29 Seiten), Illustrationen
  17. An assessment of wealth taxes in a joint income-wealth perspective
    Author: Kuypers, Sarah; Figari, Francesco; Verbist, Gerlinde
    Published: October 2020
    Publisher:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    Many researchers and policymakers have made strong arguments for broadening the taxes on wealth and its returns. Although the theoretical literature on (optimal) wealth taxation is growing, there exists a large void in empirical research. This paper... more

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    Many researchers and policymakers have made strong arguments for broadening the taxes on wealth and its returns. Although the theoretical literature on (optimal) wealth taxation is growing, there exists a large void in empirical research. This paper addresses this void by analysing the redistributive and budgetary impact of wealth taxes in six European countries using the perspective of the joint distribution of income and wealth. We use data from the Eurosystem Household Finance and Consumption Survey (HFCS) and EUROMOD. We show that existing wealth taxes do not achieve any significant redistribution. Although they are in most cases strongly progressive, the low redistributive effect is mainly due to their small size. Moreover, there is a lack of neutrality in the tax system with regard to the source from which households draw their financial living standard: income or wealth. Hence, existing wealth taxes score badly on both vertical and horizontal equity grounds

     
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    hdl: 10419/259506
    Series: EUROMOD working paper series ; EM 20, 17
    Subjects: redistribution; income tax; wealth tax; microsimulation
    Scope: 1 Online-Ressource (circa 44 Seiten), Illustrationen
  18. Research paper: analysing the distributional implications of the 2020 budget measures for Malta
    Author: Vella, Stephanie; Mifsud, Maria
    Published: [2020]
    Publisher:  [Economic Policy Department, Ministry for Finance and Financial Services, Malta], [Floriana]

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    Series: Working papers / Economic Policy Department, Ministry for Finance and Financal Services, Malta ; WP 2020, 01
    Subjects: income distribution; microsimulation; Malta
    Scope: 1 Online-Ressource (circa 11 Seiten), Illustrationen
  19. Baseline results from the EU28 EUROMOD
    2016-2019 / Jack Kneeshaw with Paola De Agostini, Kakia Chatsiou, Katrin Gasior, Holguer Xavier Jara Tamayo, Chrysa Leventi, Kostas Manios, Alari Paulus, Daria Popova, Iva Tasseva
    Author: Kneeshaw, Jack; De Agostini, Paola; Chatsiou, Kakia; Gasior, Katrin; Jara, H. Xavier; Leventi, Chrysa; Manios, Kostas; Paulus, Alari; Popova, Daria; Tasseva, Iva
    Published: December 2020
    Publisher:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    This paper presents baseline results from the latest version of EUROMOD (version I2.0+), the tax-benefit microsimulation model for the EU. First, we briefly report the process of updating EUROMOD. We then present indicators for income inequality and... more

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    This paper presents baseline results from the latest version of EUROMOD (version I2.0+), the tax-benefit microsimulation model for the EU. First, we briefly report the process of updating EUROMOD. We then present indicators for income inequality and risk of poverty using EUROMOD and discuss the main reasons for differences between these and EU-SILC based indicators. We further compare EUROMOD distributional indicators across all EU 28 countries and over time between 2016 and 2019. Finally, we provide estimates of marginal effective tax rates (METR) for all 28 EU countries in order to explore the effect of tax and benefit systems on work incentives at the intensive margin. Throughout the paper, we highlight both the potential of EUROMOD as a tool for policy analysis and the caveats that should be borne in mind when using it and interpreting results. This paper updates the work reported in Tammik (2019).

     
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    hdl: 10419/259509
    Parent title: Baseline results from the EU28 EUROMOD - Show all bands
    Series: EUROMOD working paper series ; EM 20, 20
    Subjects: microsimulation; redistribution; tax-benefit system; poverty; inequality; work incentives
    Scope: 1 Online-Ressource (circa 45 Seiten), Illustrationen
  20. Living with reduced income
    an analysis of household financial vulnerability under COVID-19
    Author: Midões, Catarina; Seré, Mateo
    Published: December 2020
    Publisher:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    The COVID-19 crisis has led to substantial reductions in earnings. We propose a new measure of financial vulnerability, computable through survey data, to determine whether households can withstand a certain income shock for a defined period of time.... more

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    The COVID-19 crisis has led to substantial reductions in earnings. We propose a new measure of financial vulnerability, computable through survey data, to determine whether households can withstand a certain income shock for a defined period of time. Using data from the ECB Household Finance and Consumption Survey (HFCS) we analyse preexisting financial vulnerability in seven EU countries. We find that income support is essential for many families: 47.2 million individuals, out of the 243 million considered, cannot afford three months of food and housing expenses without privately earned income. Differences across countries are stark, and those born outside of the EU are especially vulnerable. Through a tax-benefit microsimulation exercise, we then derive household net income when employees are laid-off and awarded the COVID-19 employment protection benefits enacted in the different countries. Our findings suggest that the COVID-19 employment protection schemes awarded are extremely effective in reducing the number of vulnerable individuals. The relative importance of rent and mortgage suspensions in alleviating vulnerability is highly country dependent.

     
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    hdl: 10419/259510
    Series: EUROMOD working paper series ; EM 20, 21
    Subjects: vulnerability; household finance; microsimulation; COVID-19
    Scope: 1 Online-Ressource (circa 26 Seiten), Illustrationen
  21. The new "minimum vital income" in Spain
    distributional and poverty effects in the presence and absence of regional minimum income schemes
    Author: Badenes Plá, Nuria; Gambau-Suelves, Borja
    Published: December 2020
    Publisher:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    The "Minimum Vital Income" (IMV) constitutes a novelty in the panorama for fighting poverty by guaranteeing minimum incomes after the COVID-19 crisis. This work simulates the distributional and poverty effects of the IMV introduction across Spanish... more

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    The "Minimum Vital Income" (IMV) constitutes a novelty in the panorama for fighting poverty by guaranteeing minimum incomes after the COVID-19 crisis. This work simulates the distributional and poverty effects of the IMV introduction across Spanish regions using EUROMOD. Our results show that the IMV reduces inequality and poverty - general and extreme - for all regions. The regional minimum income schemes (RMI) have been a fundamental measure to fight poverty in Spain from the regional level, although this power has not been as effective as it was expected in reducing inequality. This work also simulates the effects on inequality and poverty that the elimination of current RMI and the introduction of the new IMV would generate. Considering the simultaneous introduction of IMV and RMI elimination, the negative effects of RMI would be offset by positive effects of IMV, leading also to a big additional saving for the Spanish Public Accounts.

     
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    hdl: 10419/259511
    Series: EUROMOD working paper series ; EM 20, 22
    Subjects: microsimulation; inequality; income distribution; poverty; minimum vital income; EUROMOD
    Scope: 1 Online-Ressource (circa 26 Seiten), Illustrationen
  22. Joint taxation in Spain and its effects on social welfare
    a microsimulation analysis
    Author: Badenes Plá, Nuria; Blanco Palmero, Patricia; Gambau-Suelves, Borja; Navas Román, María; Villazán Pellejero, Noemí
    Published: December 2020
    Publisher:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    This paper focuses on the study of the effects on social welfare generated by the scheme of joint taxation of the Spanish Personal Income Tax (PIT), whose peculiarity linked to its condition of optionality, allows the minimization of households´ tax... more

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    This paper focuses on the study of the effects on social welfare generated by the scheme of joint taxation of the Spanish Personal Income Tax (PIT), whose peculiarity linked to its condition of optionality, allows the minimization of households´ tax bill. Different scenarios are simulated using the tax-benefit microsimulator of the European Commission - EUROMOD - with data from the Survey on Income and Living Conditions corresponding to 2016. In order to measure the welfare, the current PIT scheme is taken as reference and then it is compared with two alternatives, one, in which the families that currently can opt for this system are forced to pay jointly, and another, in which the only taxation scheme was individual. The results show that the Spanish system is revealed as a generator of additional welfare linked both to the circumstance of allowing an option to families, as well as to the fact of designing a specific system of joint taxation. In addition, it is shown that the policy recommendations would be different if only the study of inequality had been considered, since the net income gains of the current system offset the possible improvements in inequality of the simulated alternatives. Our results, therefore, also reinforce the convenience of adopting an approach that simultaneously considers efficiency and equity.

     
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    Other identifier:
    hdl: 10419/259512
    Series: EUROMOD working paper series ; EM 20, 23
    Subjects: microsimulation; EUROMOD; social welfare; inequality; family taxation
    Scope: 1 Online-Ressource (circa 18 Seiten), Illustrationen
  23. On the horizontal inequity effect of the erosion of the PIT base
    the case of Italy
    Author: Boscolo, Stefano
    Published: August 2020
    Publisher:  nUnimore, Università degli studi di Modena e Reggio Emilia, Dipartimento di economia Marco Biagi, [Modena]

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    Series: DEMB working paper series ; n. 176
    Subjects: classical horizontal inequity; comprehensive income tax; flat tax;redistribution; microsimulation; IT-EXEMPT
    Scope: 1 Online-Ressource (circa 37 Seiten), Illustrationen
  24. Distributional effects of emission pricing in a carbon-intensive economy: the case of Poland
    Author: Antosiewicz, Marek; Fuentes S. M., J. Rodrigo; Lewandowski, Piotr; Witajewski-Baltvilks, Jan
    Published: [2020]
    Publisher:  Pontificia Universidad Católica de Chile, Macul, Santiago, Chile

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    Series: Documento de trabajo / Instituto de Economia, Pontificia Universidad Católica de Chile ; 546 (2020)
    Subjects: climate policy; carbon tax; distributional effect; microsimulation; general equilibrium;employment
    Scope: 1 Online-Ressource (circa 22 Seiten), Illustrationen
  25. An analysis of the distributional impact of excise duty in Uganda using a tax-benefit microsimulation model
    Author: Kavuma, Susan Namirembe; Byaruhanga, Christine; Musoke, Nicholas; Loke, Patrick; Noble, Michael; Wright, Gemma
    Published: June 2020
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    The distributional analysis of consumption taxes is useful for establishing the welfare impact of tax policy. This paper uses the UGAMOD microsimulation model to establish the tax incidence and welfare impact of excise duty in Uganda. The results... more

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    The distributional analysis of consumption taxes is useful for establishing the welfare impact of tax policy. This paper uses the UGAMOD microsimulation model to establish the tax incidence and welfare impact of excise duty in Uganda. The results reveal that households in the top deciles pay more in excise duty as a percentage of their consumption than households in the bottom deciles. Post-fiscal consumption is almost the same as pre-fiscal consumption for the first seven deciles, but there is a sharp reduction in post-fiscal consumption in the tenth decile. The paper also examines a policy reform in excise duty on mobile phone airtime, notes an annual increase in tax revenue of UGX 8,371 million, and does not observe an overall change in income inequality or poverty. It concludes that UGAMOD is a useful tool for tax policy makers to evaluate the impact of tax reforms on revenue collection and welfare.

     
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    ISBN: 9789292568276
    Other identifier:
    hdl: 10419/229294
    Series: WIDER working paper ; 2020, 70
    Subjects: excise duty; microsimulation; poverty; Uganda
    Scope: 1 Online-Ressource (circa 24 Seiten), Illustrationen