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Displaying results 1 to 22 of 22.

  1. 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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    Language: English
    Media type: Book
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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
  2. 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
  3. The role of automatic stabilizers and emergency tax-benefit policies during the COVID-19 pandemic in Ecuador
    Author: Jara, H. Xavier; Montesdeoca, Lourdes; Tasseva, Iva
    Published: January 2021
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    This paper makes use of tax-benefit microsimulation techniques to quantify the distributional effects of COVID-19 in Ecuador and the role of tax-benefit policies in mitigating the immediate impact of the economic shocks. Our results show a dramatic... more

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    This paper makes use of tax-benefit microsimulation techniques to quantify the distributional effects of COVID-19 in Ecuador and the role of tax-benefit policies in mitigating the immediate impact of the economic shocks. Our results show a dramatic increase in income poverty and inequality between December 2019 and June 2020. The poverty rate, measured with the national poverty line, goes up from 25.7 to 58.2 per cent over this period and extreme poverty increases from 9.2 to 38.6 per cent. Inequality measured by the Gini coefficient increases substantially from 0.461 to 0.592. On average, household disposable income drops by 41 per cent. The new Family Protection Grant provides income protection for the poorest income decile. However, overall tax-benefit policies do little to mitigate the losses in household incomes due to the pandemic.

     
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    Media type: Ebook
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    ISBN: 9789292569389
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    hdl: 10419/229405
    Series: WIDER working paper ; 2021, 4
    Subjects: COVID-19; microsimulation; poverty; inequality; Ecuador
    Scope: 1 Online-Ressource (circa 29 Seiten), Illustrationen
  4. Novel welfare state responses in times of crises
    COVID-19 Crisis vs. the Great Recession
    Author: O'Donoghue, Cathal; Sologon, Denisa M.; Kyzyma, Iryna
    Published: 2021 January
    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 ; 573 (2021)
    Subjects: COVID-19 crisis; Great Recession; social policy responses; income losses; living standards; microsimulation
    Scope: 1 Online-Ressource (circa 35 Seiten), Illustrationen
  5. Assessing the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania and options for recouping revenue losses
    Author: Kisanga, Elineema; Leyaro, Vincent; Matengo, Wahabi; Noble, Michael; Barnes, Helen; Wright, Gemma
    Published: February 2021
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    This paper explores the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania Mainland. Using a static tax-benefit microsimulation model- TAZMOD-which is underpinned by data derived from the Household Budget... more

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    This paper explores the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania Mainland. Using a static tax-benefit microsimulation model- TAZMOD-which is underpinned by data derived from the Household Budget Survey 2017/18, reductions in value-added taxes from 18 per cent to 17 per cent and 16 per cent are simulated. The revenue losses and impact on poverty are estimated. The rules for direct taxes are then modified in order to identify ways in which the revenue loss caused by the lowering of the standard rate of value-added taxes can be recouped.

     
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    ISBN: 9789292569761
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    hdl: 10419/243364
    Series: WIDER working paper ; 2021, 38
    Subjects: value-added tax; microsimulation; redistribution; revenue; Tanzania
    Scope: 1 Online-Ressource (circa 20 Seiten), Illustrationen
  6. An ex-ante assessment on poverty and cash transfer benefits in Viet Nam under the Covid-19 pandemic
    Author: Long Thanh Giang; Kikkawa, Aiko; Cuong Viet Nguyen
    Published: 2021
    Publisher:  Global Labor Organization (GLO), Essen

    Using household data from the Vietnam Household Living Standard Survey (VHLSS) and the sector-specific growth and remittance inflow projections by Asian Development Bank (ADB), this study first estimated the COVID-19 pandemic on income and poverty... more

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    Using household data from the Vietnam Household Living Standard Survey (VHLSS) and the sector-specific growth and remittance inflow projections by Asian Development Bank (ADB), this study first estimated the COVID-19 pandemic on income and poverty status of the Vietnamese households, and then simulated the impact of cash transfer programs by the government of Vietnam on the income and poverty status of households. Our simulations suggest that COVID-19 leads to substantial reduction in household's per-capita income, and results in additional 1.7 million poor people. The cash transfers would be pro-poor and helps bring about 1.2 million people out of poverty. The transfers would be particularly pro-poor for ethnic minority and rural persons and those working in severely affected economic sectors. Based on the findings, we discussed various policies to implement appropriate measures to help households cope with adverse economic impact of COVID-19.

     
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    hdl: 10419/235029
    Series: GLO discussion paper ; no. 864
    Subjects: COVID-19; poverty; income; microsimulation; Vietnam
    Scope: 1 Online-Ressource (circa 31 Seiten), Illustrationen
  7. Baseline results from the EU28 EUROMOD
    2017-2020 / Jack Kneeshaw with Diego Collado, Nicolo Framarin, Katrin Gasior, Holguer Xavier Jara Tamayo, Chrysa Leventi, Kostas Manios, Daria Popova, Iva Tasseva
    Author: Kneeshaw, Jack; Collado, Diego; Framarin, Nicolo; Gasior, Katrin; Jara, H. Xavier; Leventi, Chrysa; Manios, Kostas; Popova, Daria; Tasseva, Iva
    Published: January 2021
    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 I3.0+), 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 I3.0+), 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 2017 and 2020. 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 Kneeshaw (2020).

     
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    hdl: 10419/259517
    Parent title: Baseline results from the EU28 EUROMOD - Show all bands
    Series: EUROMOD working paper series ; EM 21, 01
    Subjects: microsimulation; redistribution; tax-benefit system; poverty; inequality; work incentives
    Scope: 1 Online-Ressource (circa 43 Seiten), Illustrationen
  8. Exploring the quality of income data in two African household surveys for the purpose of tax-benefit microsimulation modelling
    imputing employment income in Tanzania and Zambia
    Author: McLennan, David; Noble, Michael; Wright, Gemma; Barnes, Helen; Masekesa, Faith
    Published: August 2021
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    The quality of data on employment income is explored using Tanzanian and Zambian household survey datasets. The extent of missing and implausible income data is assessed and four different methods are applied to impute missing or implausible values.... more

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    The quality of data on employment income is explored using Tanzanian and Zambian household survey datasets. The extent of missing and implausible income data is assessed and four different methods are applied to impute missing or implausible values. The four imputation methods are also applied to artificial missing data for Tanzania and Zambia, and-using one approach-for a South Africa dataset. Post-imputation results are assessed. It is argued that the treatment of missing data cannot be generalized, and that tax compliance should also be taken into account when assessing the validity of a microsimulation model's simulation of direct taxes.

     
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    ISBN: 9789292670740
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    hdl: 10419/248348
    Series: WIDER working paper ; 2021, 134
    Subjects: income imputation; microsimulation; missing data; Tanzania; Zambia
    Scope: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  9. The cushioning effect of short-time work and discretionary policy measures
    an assessment of the COVID-19 crisis in Germany
    Author: Christl, Michael; De Poli, Silvia; Hufkens, Tine; Peichl, Andreas; Ricci, Mattia
    Published: 2021
    Publisher:  European Commission, Seville

    In this paper, we investigate the impact of the COVID-19 pandemic on German household income using a micro-level approach. We combine a microsimulation model with labour market transition techniques to simulate the COVID-19 shock on the German labour... more

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    In this paper, we investigate the impact of the COVID-19 pandemic on German household income using a micro-level approach. We combine a microsimulation model with labour market transition techniques to simulate the COVID-19 shock on the German labour market. We find the consequences of the labour market shock to be highly regressive with a strong impact on the poorest households. However, this effect is nearly entirely offset by automatic stabilisers and discretionary policy measures. We explore the cushioning effect of these policies in detail, showing that short-time working schemes and especially the one-off payments for children are effective in cushioning the income loss of the poor.

     
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    hdl: 10419/248824
    Series: JRC working papers on taxation and strucutral reforms ; no 2021, 02
    Subjects: COVID-19; EUROMOD; microsimulation; STW; automatic stabilisers
    Scope: 1 Online-Ressource (circa 34 Seiten), Illustrationen
  10. The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany
    Author: Christl, Michael; De Poli, Silvia; Hufkens, Tine; Peichl, Andreas; Ricci, Mattia
    Published: 2021
    Publisher:  European Commission, Seville

    In this paper, we investigate the impact of the COVID-19 pandemic on German household income using a micro-level approach. We combine a microsimulation model with labour market transition techniques to simulate the COVID-19 shock on the German labour... more

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    In this paper, we investigate the impact of the COVID-19 pandemic on German household income using a micro-level approach. We combine a microsimulation model with labour market transition techniques to simulate the COVID-19 shock on the German labour market. We find the consequences of the labour market shock to be highly regressive with a strong impact on the poorest households. However, this effect is nearly entirely offset by automatic stabilisers and discretionary policy measures. We explore the cushioning effect of these policies in detail, showing that short-time working schemes and especially the one-off payments for children are effective in cushioning the income loss of the poor.

     
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    hdl: 10419/252320
    Series: JRC working papers on taxation and strucutral reforms ; no 2021, 04
    Subjects: COVID-19; EUROMOD; microsimulation; STW; automatic stabilisers
    Scope: 1 Online-Ressource (circa 34 Seiten), Illustrationen
  11. Social and fiscal impacts of statutory minimum wages in EU countries
    a microsimulation analysis with EUROMOD
    Author: Grünberger, Klaus; Narazani, Edlira; Filauro, Stefano; Kiss, Áron
    Published: 2021
    Publisher:  European Commission, Seville

    This paper analyses the first-round effects of hypothetical minimum wage increases on social outcomes in 21 EU countries with a statutory national minimum wage based on a microsimulation approach using EUROMOD. The methodological challenges related... more

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    This paper analyses the first-round effects of hypothetical minimum wage increases on social outcomes in 21 EU countries with a statutory national minimum wage based on a microsimulation approach using EUROMOD. The methodological challenges related to the use of available EU household survey data are described, along with the choices made to address these challenges. The paper assesses hypothetical scenarios in which countries with a statutory national minimum wage increase their minimum wage to various reference values, set in relation to the gross national median and average wage. The model simulations suggest that minimum wage increases can significantly reduce in-work poverty, wage inequality and the gender pay gap, while generally improving the public budget balance. The implied wage increases for the beneficiaries are substantial, while the implied increases in the aggregate wage bill and, as a consequence, possible negative employment impacts, are generally modest.

     
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    Series: JRC working papers on taxation and strucutral reforms ; no 2021, 06
    Subjects: minimum wage; microsimulation; European Union; wage inequality; in-work poverty; gender pay gap
    Scope: 1 Online-Ressource (circa 46 Seiten), Illustrationen
  12. The budgetary and redistributive impact of pension taxation in the EU
    a microsimulation analysis
    Author: Ivaškaite-Tamošiune, Viginta; Thiemann, Andreas
    Published: 2021
    Publisher:  European Commission, Seville

    Pension taxation has large budgetary and distributional effects, in particular in the light of ageing societies and the importance of pension benefits in old-age income. This paper investigates the impact of taxing public and mandatory occupational... more

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    Pension taxation has large budgetary and distributional effects, in particular in the light of ageing societies and the importance of pension benefits in old-age income. This paper investigates the impact of taxing public and mandatory occupational old-age pensions in the EU, focusing on both contributions and benefits. Using the microsimulation model EUROMOD, we simulate two hypothetical taxation scenarios for the 27 Member States of the EU. While the double exemption scenario (EE) fully removes pension taxation, the double taxation scenario (TT) fully taxes pension benefits and does not exempt pension contributions. A switch to the EE scenario is associated with a fiscal cost of 0.9% of GDP, whereas the adoption of the TT scenario would lead to a fiscal gain of 1.2% of GDP, abstracting from behavioural reactions. Rich taxpayers tend to gain relatively more compared to the poor under the EE scenario because of progressive personal income taxation in a majority of countries, while the opposite holds for the TT scenario. The distributional impact, nevertheless, depends also to a large extent on the relative importance of public and mandatory occupational pension benefits in old-age income.

     
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    Series: JRC working papers on taxation and strucutral reforms ; no 2021, 08
    Subjects: pension taxation; old-age pensions; pension contributions; microsimulation; redistribution
    Scope: 1 Online-Ressource (circa 60 Seiten)
  13. Income support to families with children in Spain
    Author: Hernández, Adrian; Picos, Fidel
    Published: 2021
    Publisher:  European Commission, Seville

    Families with children receive support from the tax-benefit system to a different extent across countries. In Spain, child poverty remains high as compared to other EU countries, possibly pointing to a weaker role of the public sector in providing... more

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    Families with children receive support from the tax-benefit system to a different extent across countries. In Spain, child poverty remains high as compared to other EU countries, possibly pointing to a weaker role of the public sector in providing income support to families with children. In this paper we provide an in-depth assessment of the income support to families with children in Spain. We distinguish between three different forms of income support: (1) benefits aimed to ease the cost of raising children (child-related benefits); (2) supplements to other benefits due to having children (non-child-related benefits); and (3) tax reliefs (allowances and/or tax credits) reducing the tax burden of families with children (child-related tax reliefs). To measure these three dimensions, we use EUROMOD, the tax-benefit microsimulation model for the EU. We follow a similar methodological approach to Corak et al. (2005) and Figari et al. (2011), consisting in building a counterfactual scenario as if there were no children. For assessing the redistributive impact, we adapt the decomposition methodology of Onrubia et al. (2014), based in turn on Kakwani (1999). Our results suggest that the level of income support to families with children in Spain is low and mainly concentrated on tax reliefs, which are regressive in absolute terms. Nevertheless, the total income support to families with children is redistributive in relative terms, this effect being mainly dominated by the extent of supplements in unemployment and social assistance benefits due to having children. Child income support also reduces poverty intensity and incidence, although not to a large extent.

     
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    hdl: 10419/252326
    Series: JRC working papers on taxation and strucutral reforms ; no 2021, 10
    Subjects: poverty; child poverty; family benefits; redistribution; microsimulation; EUROMOD
    Scope: 1 Online-Ressource (circa 33 Seiten), Illustrationen
  14. Impact of the 2017 tax cuts and jobs act on labor supply and welfare of married households
    Author: Hotchkiss, Julie L.; Moore, Robert E.; Rios-Avila, Fernando
    Published: [2021]
    Publisher:  Federal Reserve Bank of Atlanta, Atlanta, GA

    This paper calculates the change in optimal labor supply and total family welfare resulting from the Tax Cuts and Jobs Act of 2017 (TCJA). We estimate labor supply elasticities for married families in the Current Population Survey from 2015 to 2017,... more

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    This paper calculates the change in optimal labor supply and total family welfare resulting from the Tax Cuts and Jobs Act of 2017 (TCJA). We estimate labor supply elasticities for married families in the Current Population Survey from 2015 to 2017, using a joint family utility model. These elasticities are then used to simulate changes in optimal labor supply and resulting change in welfare among families with different characteristics under the new TCJA tax code. We find that optimal hours are lower post-TCJA, relative to before. However, there are differences across family members and family types. Both men's and women's optimal hours decline with income starting in the second quintile, but the decline is more dramatic for men. Overall, all families' welfare increased post-TCJA, with the gains in welfare disproportionately benefiting the wealthy; families with any self-employment income; families with children; and families renting, versus owning, their home.

     
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    hdl: 10419/244321
    Series: Working paper series / Federal Reserve Bank of Atlanta ; 2021, 18 (June 2021)
    Subjects: family welfare; joint labor supply; microsimulation; TCJA
    Scope: 1 Online-Ressource (circa 55 Seiten), Illustrationen
  15. Simulating personal income tax in South Africa using administrative data and survey data
    a comparison of PITMOD and SAMOD for tax year 2018
    Author: Steyn, Wynnona; Sithole, Alexius; Ngobeni, Winile; Muwanga-Zake, Eva; Barnes, Helen; Noble, Michael; McLennan, David; Wright, Gemma; Gasior, Katrin
    Published: July 2021
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    In this paper we explore South Africa's personal income tax system using two microsimulation models. The first, SAMOD, simulates personal income tax and social benefits using a dataset derived from the nationally representative National Income... more

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    In this paper we explore South Africa's personal income tax system using two microsimulation models. The first, SAMOD, simulates personal income tax and social benefits using a dataset derived from the nationally representative National Income Dynamics Study survey. The second, PITMOD, simulates the personal income tax system and is underpinned by a dataset comprising a full extract of anonymized individual-level administrative tax data especially constructed for this purpose. The two models have a common framework in the form of the EUROMOD microsimulation software and interface, and have a common policy timepoint of 1 March 2017. Discrepancies between the simulated personal income tax generated by each model are explored in order to better understand the strengths and weaknesses of the two models.

     
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    ISBN: 9789292670603
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    hdl: 10419/248334
    Series: WIDER working paper ; 2021, 120
    Subjects: microsimulation; personal income tax; income distribution; South Africa
    Scope: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  16. Modelling universal basic income using UKMOD
    Author: De Henau, Jérôme; Himmelweit, Susan; Reis, Sara
    Published: April 2021
    Publisher:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    This paper focuses on the possibilities and functionalities offered by the tax-benefit microsimulation model for the UK – UKMOD to simulate and analyse the distributional impact of three examples of Basic Income schemes. We show how to build in... more

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    This paper focuses on the possibilities and functionalities offered by the tax-benefit microsimulation model for the UK – UKMOD to simulate and analyse the distributional impact of three examples of Basic Income schemes. We show how to build in functionalities to ensure fiscal neutrality and we aim to highlight some of the trade-offs that implementing a Basic Income scheme brings. This paper doesn’t intend to engage with arguments around the desirability of introducing Basic Income but rather focuses on the options that UKMOD offers, giving a couple of examples of schemes based on a set of criteria described below.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    hdl: 10419/259515
    Series: EUROMOD working paper series ; EM 21, 05
    Subjects: UKMOD; Basic Income; tax-benefit system; microsimulation
    Scope: 1 Online-Ressource (circa 25 Seiten), Illustrationen
  17. The role of short-time work and discretionary policy measures in mitigating the effects of the Covid-19 crisis in Germany
    Author: Christl, Michael; De Poli, Silvia; Hufkens, Tine; Peichl, Andreas; Ricci, Mattia
    Published: May 2021
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    In this paper, we investigate the impact of the COVID-19 pandemic on German household income using a micro-level approach. We combine a microsimulation model with labour market transition techniques to simulate the COVID-19 shock on the German labour... more

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    In this paper, we investigate the impact of the COVID-19 pandemic on German household income using a micro-level approach. We combine a microsimulation model with labour market transition techniques to simulate the COVID-19 shock on the German labour market. We find the consequences of the labour market shock to be highly regressive with a strong impact on the poorest households. However, this effect is nearly entirely offset by automatic stabilisers and discretionary policy measures. We explore the cushioning effect of these policies in detail, showing that short-time working schemes and especially the one-off payments for children are effective in cushioning the income loss of the poor.

     
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    hdl: 10419/235442
    Series: CESifo working paper ; no. 9072 (2021)
    Subjects: Covid-19; EUROMOD; microsimulation; STW; automatic stabilisers
    Scope: 1 Online-Ressource (circa 31 Seiten), Illustrationen
  18. Taxing income or consumption: macroeconomic and distributional effects for Italy
    Author: D'Andria, Diego; DeBacker, Jason; Evans, Richard W.; Pycroft, Jonathan; Zachlod-Jelec, Magdalena
    Published: November 2021
    Publisher:  European Commission, Seville

    We study a set of tax reforms introducing a budget-neutral tax shift in Italy, from labour income to consumption taxes. To this end we use a microsimulation model to provide the output with which to estimate the parameters of tax functions in an... more

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    We study a set of tax reforms introducing a budget-neutral tax shift in Italy, from labour income to consumption taxes. To this end we use a microsimulation model to provide the output with which to estimate the parameters of tax functions in an overlapping-generations computable general equilibrium model. In doing so we make marginal and average tax rates bivariate non-linear functions of capital income and labour income. The methodology allows for the representation of the non-linearities of the tax and social benefit system and interactions between capital and labour incomes. The linked macro model then simulates labour supply, consumption and savings in a dynamic setting, thus accounting for behavioural and general equilibrium effects within a life-cycle optimization framework. Our simulations show that a tax shift made by cutting personal income tax rates might bring significant efficiency gains in Italy, with limited regressive effects, notwithstanding the revenue-compensating increase in consumptions taxes.

     
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    Media type: Book
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    hdl: 10419/252329
    Series: JRC working papers on taxation and strucutral reforms ; no 2021, 13
    Subjects: computable general equilibrium; overlapping generations; taxation; microsimulation; Italy; tax shift
    Scope: 1 Online-Ressource (circa 61 Seiten), Illustrationen
  19. The effect of COVID-19 and emergency policies on Colombian households' income
    Author: Corredor, Federico; Ríos, Paola; Rodriguez, David
    Published: enero de 2021
    Publisher:  [Universidad Externado de Colombia, Facultad de Economía], [Bogotá, Colombia]

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    Series: Documentos de trabajo / Universidad Externado de Colombia ; no 67 (2021)
    Subjects: COVID-19; pandemic; poverty; income distribution; subsidies; microsimulation; Colombia
    Scope: 1 Online-Ressource (circa 32 Seiten), Illustrationen
  20. Changes in the educational gradient of fertility not driven by changes in preferences
    Author: Ciganda, Daniel; Lorenti, Angelo; Dommermuth, Lars
    Published: [2021]
    Publisher:  Max Planck Institute for Demographic Research, Rostock, Germany

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    Series: MPIDR working paper ; WP 2021, 016 (September 2021)
    Subjects: fertility; education; development; computational modeling; simulation; approximate bayesian computation; agent-based modeling; microsimulation; demography; reproductive process
    Scope: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  21. 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: May 2021
    Publisher:  Tulane University, Department of Economics, New Orleans, LA

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    Series: Tulane Economics working paper series ; 2108
    Subjects: Universal basic income; microsimulation; inequality; poverty; tax incidence
    Scope: 1 Online-Ressource (circa 37 Seiten), Illustrationen
  22. The effect of fiscal drag on income distribution and work incentives
    a microsimulation analysis on selected African countries
    Author: Shahir, Adnan Abdulaziz; Figari, Francesco
    Published: November 2021
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    Although the effect of fiscal drag is well studied in the industrialized world, empirical evidence from developing economies remains limited. Against this backdrop, this study aims to explore the effect of fiscal drag on income distribution and work... more

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    Although the effect of fiscal drag is well studied in the industrialized world, empirical evidence from developing economies remains limited. Against this backdrop, this study aims to explore the effect of fiscal drag on income distribution and work incentives. To this end, the study employs SOUTHMOD, the tax-benefit microsimulation model, for six African countries: Ethiopia, South Africa, Tanzania, Uganda, Mozambique, and Zambia. Three important conclusions are drawn from our empirical investigation. First, in the absence of proper tax parameter adjustment, the distribution of fiscal drag is determined by the liability progression of personal income tax in the pre-inflation period. Second, the impact of fiscal drag on the redistributive effects and progressivity of personal income taxes is differentiated among countries. On the one hand, it reduces the progressivity of personal income tax in Ethiopia, South Africa, Tanzania, Uganda, and Zambia; on the other hand, it improves progressivity in Mozambique. However, it decreases the redistributive effect of personal income tax only in Ethiopia, Tanzania, and Uganda. Third, fiscal drag reduces financial work incentives to increase earnings in all countries. Therefore, a comprehensive and frequent inflationary adjustment of tax parameters to circumvent fiscal drag would be welcome.

     
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    Media type: Ebook
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    ISBN: 9789292671075
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    hdl: 10419/248381
    Series: WIDER working paper ; 2021, 167
    Subjects: inflation; income tax; fiscal drag; redistributive effects; Africa; microsimulation
    Scope: 1 Online-Ressource (circa 23 Seiten), Illustrationen