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Displaying results 151 to 175 of 207.

  1. Tax-benefit microsimulation model in developing countries
    a feasibility study for an extension of SOUTHMOD in Indonesia
    Author: Muttaqien, Arip; Sologon, Denisa; O'Donoghue, Cathal
    Published: December 2018
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    This study aims to expand the use of tax-benefit microsimulation tools in Indonesia. In particular, it reviews the feasibility of expanding SOUTHMOD, a tax-benefit microsimulation model being applied in developing countries that was developed based... more

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    This study aims to expand the use of tax-benefit microsimulation tools in Indonesia. In particular, it reviews the feasibility of expanding SOUTHMOD, a tax-benefit microsimulation model being applied in developing countries that was developed based on the European Union tax-benefit microsimulation tool (EUROMOD) framework. First, the study reviews the tax and benefits system in Indonesia, followed by an explanation of possible data set and data requirements for simulation. Two potential sources of data are the fifth round of the Indonesia Family Life Survey and the National Socio-Economic Survey. Despite advantages and disadvantages to each, the results of the feasibility study show that both data sets could support the extension of the microsimulation model. This extension should be adjusted to the conditions of the data. For instance, we can focus on simulating indirect taxes, which are more relevant as they represent one of the core revenue sources in developing countries.

     
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    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789292566104
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    hdl: 10419/211206
    Series: WIDER working paper ; 2018, 168
    Subjects: EUROMOD; SOUTHMOD; microsimulation; Indonesia; tax-benefit
    Scope: 1 Online-Ressource (circa 29 Seiten), Illustrationen
  2. The effect of college education on health and mortality
    evidence from Canada
    Author: Lacroix, Guy; Laliberté-Auger, Francois; Michaud, Pierre-Carl; Parent, Daniel
    Published: Decembre 2018
    Publisher:  CIRANO, Centre interuniversitaire de recherche en analyse des organisations, Montréal

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    Series: Scientific series / CIRANO, Centre interuniversitaire de recherche en analyse des organisations ; 2018s, 41
    Subjects: mortality; education; microsimulation; quasi-experimental; instrumental variables; veterans
    Scope: 1 Online-Ressource (circa 24 Seiten), Illustrationen
  3. The effect of college education on health and mortality
    evidence from Canada
    Author: Lacroix, Guy; Lalibertée-Auger, Francois; Michaud, Pierre-Carl; Parent, Daniel
    Published: December 2018
    Publisher:  [Centre de recherche sur les risques les enjeux économiques et les politiques publiques], [Québec]

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    Series: [Cahier de recherche] / Centre de recherche sur les risques les enjeux économiques et les politiques publiques ; 2018, 20
    Subjects: mortality; education; microsimulation; quasi-experimental; instrumental variables; veterans
    Scope: 1 Online-Ressource (circa 22 Seiten)
  4. Learning from the "best"
    the impact of tax-benefit systems in Africa
    Author: Bargain, Olivier; Jara, H. Xavier; Kwenda-Magejo, Prudence; Ntuilli, Miracle
    Published: December 2018
    Publisher:  IZA, Bonn, Germany

    Redistributive systems in Africa are still in their infancy but are constantly expanding in order to finance increasing public spending. This paper aims at characterizing the redistributive potential of six African countries: Ghana, Zambia,... more

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    Redistributive systems in Africa are still in their infancy but are constantly expanding in order to finance increasing public spending. This paper aims at characterizing the redistributive potential of six African countries: Ghana, Zambia, Mozambique, Tanzania, Ethiopia and South Africa. These countries show contrasted situations in terms of income distribution. We assess the role of tax-benefit systems to explain these differences. Using newly developed tax-benefit microsimulations for all six countries, we produce counterfactual simulations whereby the system of the most (least) redistributive country is applied to the population of all other countries. In this way, we can decompose the total country difference in income distribution between the contribution of tax-benefit policies versus the contribution of other factors (market income distributions, demographics, etc.). This analysis contributes to the recent literature on the redistributive role of socio-fiscal policies in developing countries and highlights the role of microsimulation techniques to characterize how different African countries can learn from each other to improve social protection and reduce inequality.

     
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    hdl: 10419/193311
    Series: Discussion paper series / IZA ; no. 12017
    Subjects: tax-benefit policy; microsimulation; inequality; poverty; Africa
    Scope: 1 Online-Ressource (circa 33 Seiten), Illustrationen
  5. Greener and fairer
    a progressive environmental tax reform for Spain
    Author: Böhringer, Christoph; Garcia-Muros, Xaquin; González-Eguino, Mikel
    Published: [2019]
    Publisher:  Department of Economics, University of Oldenburg, Oldenburg

    Environmental externalities call for the use of environmental taxes to get prices right and thereby reduce environmental pressures. To date, however, the Spanish government makes only limited use of environmental taxes. One major reason for the... more

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    Environmental externalities call for the use of environmental taxes to get prices right and thereby reduce environmental pressures. To date, however, the Spanish government makes only limited use of environmental taxes. One major reason for the policy reluctance are concerns on the regressive impacts of environmental taxes. We argue that policy can hedge against these concerns by means of revenue recycling. More specifically, we assess the impacts of a green tax reform where additional revenues are redistributed lump-sum to Spanish households on an equal-per-capita basis. Based on quantitative evidence from coupled microsimulation and computable equilibrium analyses we find that such a green tax reform leads to a substantial reduction in harmful emissions while having a progressive impact.

     
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    hdl: 10419/191538
    Series: Oldenburg discussion papers in economics ; V-418-19 (January 2019)
    Subjects: Environmental tax reform; household incidence; computable general equilibrium; microsimulation
    Scope: 1 Online-Ressource (circa 27 Seiten), Illustrationen
  6. Simulating family life courses
    an application for Italy, Great Britain, and Scandinavia
    Author: Winkler-Dworak, Maria; Beaujouan, Éva; Di Giulio, Paola; Spielauer, Martin
    Published: [2019]
    Publisher:  Vienna Institute of Demography, Austrian Academy of Sciences, Wien, Österreich

    Family patterns in Western countries have substantially changed across the 1940 to 1990 birth cohorts. Adults born more recently enter more often unmarried cohabitations and marry later, if at all. They have children later and fewer of them; births... more

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    Family patterns in Western countries have substantially changed across the 1940 to 1990 birth cohorts. Adults born more recently enter more often unmarried cohabitations and marry later, if at all. They have children later and fewer of them; births take place in a non-marital union more often and, due to the declining stability of couple relationships, in more than one partnership. These changes have led to an increasing diversity in family life courses. In this paper, we present a microsimulation model of family life trajectories, which models the changing family patterns taking into account the complex interrelationships between childbearing and partnership processes. The microsimulation model is parameterized to retrospective data for women born since 1940 in Italy, Great Britain and two Nordic countries (Norway and Sweden), representing three significantly different cultural and institutional contexts of partnering and childbearing in Europe. Validation of the simulated family life courses against their real-world equivalents shows that the simulations not only closely replicate observed childbearing and partnership processes, but also give good predictions when compared to more recent fertility indicators. We conclude that the presented microsimulation model is suitable for exploring changing family dynamics and outline potential research questions and further applications.

     
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    hdl: 10419/207064
    Series: Working papers / Vienna Institute of Demography ; 2019, 08
    Subjects: Family life course; fertility; partnerships; microsimulation; Italy; Great Britain; Norway; Sweden
    Scope: 1 Online-Ressource (circa 89 Seiten), Illustrationen
  7. Distributional impacts of carbon taxation and revenue recycling
    a behavioural microsimulation
    Author: Tovar Reañosa, Miguel Angel; Lynch, Mureann Á.
    Published: June 6, 2019
    Publisher:  ESRI, Dublin

    Carbon taxation is a regressive policy which contributes to public opposition towards same. We employ the Exact Affine Stone Index demand system to examine the extent to which carbon taxation in Ireland reduces emissions, as well as its... more

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    Carbon taxation is a regressive policy which contributes to public opposition towards same. We employ the Exact Affine Stone Index demand system to examine the extent to which carbon taxation in Ireland reduces emissions, as well as its distributional impacts. The Engel curves for various commodity groupings are found to be non-linear, which renders the particular demand system we have chosen more suitable than other methods found in the extant literature. We find that a carbon tax increase can decrease emissions, but is indeed regressive. Recycling the revenues to households mitigates these regressive effects. A targeted allocation that directs the revenues towards less affluent households is found to reduce inequality more than flat allocation that divides the revenues equally amongst all households; however both methods are capable of mitigating the regressive effects of the tax increase.

     
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    hdl: 10419/228270
    Series: Working paper / ESRI ; no. 626 (June 2019)
    Subjects: Household energy demand; energy taxes; microsimulation; demand system
    Scope: 1 Online-Ressource (circa 26 Seiten), Illustrationen
  8. Effets de moyen terme d'une hausse de TVA sur le niveau de vie et les inégalités
    une approche par microsimulation = Assessing the medium-term effects of an increase in VAT on living standards and inequalities using microsimulation
    Author: André, Mathias; Biotteau, Anne-Lise
    Published: [2019]
    Publisher:  INSEE, Institut national de la statistique et des études économiques, Montrouge

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    Language: French
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    Series: Document de travail / Institut national de la statistique et des études économiques ; F19, 01 = G2019, 01 (Février 2019)
    Subjects: Value-added tax; price shock; consumption expenditures; inequalities in living standards; poverty; microsimulation
    Scope: 1 Online-Ressource (circa 70 Seiten), Illustrationen
  9. A comparison of the fiscal and distributional effects of alternative basic income implementation modes across the EU28
    Author: Martinelli, Luke; O'Neill, Kathryn
    Published: July 2019
    Publisher:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    This paper examines the fiscal and distributional effects of a number of alternative basic income implementation modes across 28 European welfare states. The paper aims to make three contributions to the literature. Firstly, through the use of... more

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    This paper examines the fiscal and distributional effects of a number of alternative basic income implementation modes across 28 European welfare states. The paper aims to make three contributions to the literature. Firstly, through the use of EUROMOD's advanced 'add-on' and 'loop' features, we develop an innovative methodological approach to comparing the effects of revenue neutral basic income reforms across countries. As a consequence, the study is more ambitious in scope than previous basic income microsimulation research. Our second contribution is to generate rich and detailed comparative data regarding the fiscal and distributional effects of different ways of implementing basic income, thus contributing to the burgeoning literature on policy design features and trade-offs. Thirdly, we compare these effects and trade-offs across a large sample of European countries, and thus derive some tentative insights into basic income's congruence with different types of welfare state.

     
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    Other identifier:
    hdl: 10419/228391
    Series: EUROMOD working paper series ; EM 19, 14
    Subjects: basic income; microsimulation; revenue-neutral; poverty; policy trade-offs
    Scope: 1 Online-Ressource (circa 62 Seiten), Illustrationen
  10. Work incentives adjusting for childcare subsidies and healthcare benefits
    Author: Keane, Claire; Berholz, Maxime
    Published: August 16, 2019
    Publisher:  ESRI, Dublin

    This paper examines the role of two non-cash transfers in the financial incentives to work in Ireland: subsidised childcare provided under the Affordable Childcare Scheme and Medical and GP-Visit Cards. Financial work incentives do not usuallytake... more

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    This paper examines the role of two non-cash transfers in the financial incentives to work in Ireland: subsidised childcare provided under the Affordable Childcare Scheme and Medical and GP-Visit Cards. Financial work incentives do not usuallytake account of childcare costs or non-cash benefits that may be withdrawn as a person earns more. In this paper we use SWITCH, the ESRI's tax-benefit microsimulation model, to examine financial work incentives on both the extensive margin by means of replacement rates and participation tax rates, and the intensive margin through effective marginal tax rates. As the amount of time parents of young children spend at work results in the need to pay for childcare, the inclusion of childcare costs is shown to weaken financial work incentives. However, including childcare subsidies results in an improvement in the financial incentive to take up a job or work more. Medical and GP visit cards, on the other hand, diminish those incentives, which is due to their means-tested nature. These results illustrate the need to go beyond cash transfers in assessing financial work incentives and the importance of taking childcare costs into account.

     
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    hdl: 10419/228279
    Series: Working paper / ESRI ; no. 634 (August 2019)
    Subjects: childcare; financial work incentives; Ireland; microsimulation; non-cash transfers
    Scope: 1 Online-Ressource (circa 31 Seiten), Illustrationen
  11. Piecemeal modelling of the effects of joint direct and indirect tax reforms
    Author: Capéau, Bart; Decoster, André; Maes, Sebastiaan; Vanheukelom, Toon
    Published: [2018]
    Publisher:  KU Leuven, Department of Economics, Leuven

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    Series: Discussion paper series / KU Leuven, Department of Economics ; DPS18, 10 (September 2018)
    Subjects: job choice; joint direct and indirect tax reform; microsimulation; welfare analysis
    Scope: 1 Online-Ressource (circa 61 Seiten), Illustrationen
  12. 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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    Source: Union catalogues
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    Other identifier:
    hdl: 10419/201420
    Edition: Corrected version
    Series: Discussion papers / Deutsches Institut für Wirtschaftsforschung ; 1793 [rev.]
    Subjects: welfare participation; take-up; social policy; microsimulation
    Scope: 1 Online-Ressource (circa 49 Seiten), Illustrationen
  13. Indexing out of poverty?
    fiscal drag and benefit erosion in cross-national perspective
    Author: Paulus, Alari; Sutherland, Holly; Tasseva, Iva
    Published: March 2019
    Publisher:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    We assess how tax-benefit policy developments in 2001-2011 affected the household income distribution in seven EU countries. We use the standard microsimulation-based decomposition method, separating further the effect of structural policy changes... more

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    We assess how tax-benefit policy developments in 2001-2011 affected the household income distribution in seven EU countries. We use the standard microsimulation-based decomposition method, separating further the effect of structural policy changes and the uprating of monetary parameters, which allows us to measure the extent of fiscal drag and benefit erosion in practice. The results show that despite different fiscal effects, policies overall mostly reduced poverty and inequality and both types of policy developments had sizeable effects on the income distribution. We also find that the uprating of monetary parameters not only had a positive effect on household incomes, meaning fiscal drag and benefit erosion were avoided, but generally also contributed more to poverty and inequality reduction than structural policy reforms.

     
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    Source: Union catalogues
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    Format: Online
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    hdl: 10419/228382
    Series: EUROMOD working paper series ; EM 19, 3
    Subjects: income distribution; tax-benefit policies; decomposition; microsimulation
    Scope: 1 Online-Ressource (circa 40 Seiten), Illustrationen
  14. Baseline results from the EU28 EUROMOD
    2015-2018 / Miko Tammik [und 11 andere]
    Author: Tammik, Miko
    Published: March 2019
    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 I1.0+), 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 I1.0+), 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 2015 and 2018. 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 (2018).

     
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    Language: English
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    hdl: 10419/228385
    Parent title: Baseline results from the EU28 EUROMOD - Show all bands
    Series: EUROMOD working paper series ; EM 19, 6
    Subjects: microsimulation; redistribution; tax-benefit system; poverty; inequality; work incentives
    Scope: 1 Online-Ressource (circa 45 Seiten), Illustrationen
  15. Distributional and welfare effects of replacing monetary benefits with iniversal basic income in Spain
    Author: Badenes Plá, Nuria; Gambau-Suelves, Borja; Navas Román, María
    Published: April 2019
    Publisher:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    This papers quantifies the redistributive effects on progressivity, poverty and welfare, that would occur if the monetary benefits currently in place in the Spanish system were to be replaced by a neutral alternative in terms of spending, granting a... more

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    This papers quantifies the redistributive effects on progressivity, poverty and welfare, that would occur if the monetary benefits currently in place in the Spanish system were to be replaced by a neutral alternative in terms of spending, granting a universal basic income (UBI) to everyone. We have calculated two scenarios: one in which the benefit system is replaced by a basic income, and another in which retirement pensions are maintained, with the rest of monetary benefits being distributed via a UBI. The simulations are carried out using EUROMOD. The implementation of a UBI, even a very radical one that eliminates the existing benefits system, could be: economically sustainable; as redistributive as the current one; almost as poverty reducing as the one in force (or more in some dimensions), and a generator of greater welfare.

     
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    Language: English
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    hdl: 10419/228387
    Series: EUROMOD working paper series ; EM 19, 8
    Subjects: basic income; redistribution; inequality; progressivity; poverty; welfare; microsimulation; EUROMOD
    Scope: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  16. Homeownership investment and tax neutrality
    a joint assessment of income and property taxes in Europe
    Author: Figari, Francesco; Verbist, Gerlinde; Zantomio, Francesca
    Published: [2019]
    Publisher:  Department of Economics, Ca’ Foscari University of Venice, Venice Italy

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    Series: Working paper / Ca' Foscari University of Venice, Department of Economics ; 2019, no. 27
    Subjects: Homeownership investment; tax neutrality; income tax; property tax; distributional effect; Europe; microsimulation
    Scope: 1 Online-Ressource (circa 23 Seiten), Illustrationen
  17. Changing Nordic model?
    a policy analysis
    Author: Palviainen, Heikki
    Published: September 2019
    Publisher:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    Based on simulated counterfactual analyses, this paper studies the long-term evolution of key policy outcomes associated with the Nordic model. The results show that Finland had the most redistributive policy changes in the studied time periods. The... more

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    Based on simulated counterfactual analyses, this paper studies the long-term evolution of key policy outcomes associated with the Nordic model. The results show that Finland had the most redistributive policy changes in the studied time periods. The Danish flexicurity model involves high benefit levels, and the participation tax rates were the highest. The Swedish work-line policy increased the risk of poverty by 1.0 percentage point and the Gini coefficient by 0.4. In Sweden, the behavioural effects did not fully offset the negative static effects on the risk-of-poverty rate and inequality. From a policy perspective, the results indicate that the Nordic model is resilient. In Sweden, a significant increase in the risk of poverty implies that there are other factors, such as immigration, that challenge the Nordic model.

     
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    Source: Union catalogues
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    hdl: 10419/228392
    Series: EUROMOD working paper series ; EM 19, 15
    Subjects: welfare states; Nordic countries; social protection; poverty; microsimulation
    Scope: 1 Online-Ressource (circa 19 Seiten), Illustrationen
  18. Homeownership investment and tax neutrality
    a joint assessment of income and property taxes in Europe
    Author: Figari, Francesco; Verbist, Gerlinde; Zantomio, Francesca
    Published: September 2019
    Publisher:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    Western countries' income tax systems exempt the return from investing in owner-occupied housing. Returns from other investments are instead taxed, thus distorting households’ portfolio choices, although it is argued that housing property taxation... more

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    Western countries' income tax systems exempt the return from investing in owner-occupied housing. Returns from other investments are instead taxed, thus distorting households’ portfolio choices, although it is argued that housing property taxation might act as a counterbalance. Based on data drawn from the Statistics of Income and Living Conditions and the UK Family Resources Survey, and building on tax-benefit model EUROMOD, we provide novel evidence on the interplay of income and property taxation in budgetary, efficiency and equity terms in eight European countries. Results reveal that, even accounting for recurrent housing property taxation, a sizeable 'homeownership bias' i.e. a lighter average and marginal taxation for homeownership investment, is embedded in current tax systems, and displays heterogeneous distributional profiles across different countries. Housing property taxation represents only a partial correction towards neutrality.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    hdl: 10419/228394
    Series: EUROMOD working paper series ; EM 19, 17
    Subjects: Homeownership investment; tax neutrality; income tax; property tax; distributional effect; Europe; microsimulation
    Scope: 1 Online-Ressource (circa 19 Seiten), Illustrationen
  19. Financial support for families with children and its trade-offs
    balancing redistribution and parental work incentives
    Author: Myck, Michał; Kurowska, Anna; Kundera, Michał
    Published: 2013
    Publisher:  IZA, Bonn

    Financial support for families with children implies inherent trade-offs some of which are less obvious than others. In the end these trade-offs determine the effectiveness of policy with respect to the material situation of families and employment... more

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    Financial support for families with children implies inherent trade-offs some of which are less obvious than others. In the end these trade-offs determine the effectiveness of policy with respect to the material situation of families and employment of their parents. We analyse several kinds of trade-offs involved using a careful selection of potential changes to the system of financial support for families with children. We focus on: 1) the trade-off between redistribution of income to poorer households and improving work incentives, 2) the trade-off between improving work incentives for first and for second earners in couples, 3) the trade-off between improving work incentives for those facing strong and weak incentives in the baseline system. The exercise is conducted on data from Poland, a country characterized by high levels of child poverty, low female employment and one of the lowest fertility rates in Europe. We demonstrate the complexity of potential consequences of family support policy and stress the need for well-defined policy goals and careful analysis ahead of any reform.

     
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    Language: English
    Media type: Book
    Format: Online
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    hdl: 10419/80522
    Series: Discussion paper series / Forschungsinstitut zur Zukunft der Arbeit ; 7506
    Subjects: labour supply; tax and benefit reforms; microsimulation; family policy
    Scope: Online-Ressource (33 S.), graph. Darst.
  20. Data and model cross-validation to improve accuracy of microsimulation results
    estimates for the Polish household budget survey
    Author: Myck, Michał; Najsztub, Mateusz
    Published: 2014
    Publisher:  DIW, Berlin

    We conduct detailed analysis of the Polish Household Budget Survey data for the years 2006-2011 with the focus on its representativeness from the point of view of microsimulation analysis. We find important discrepancies between the data weighted... more

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    We conduct detailed analysis of the Polish Household Budget Survey data for the years 2006-2011 with the focus on its representativeness from the point of view of microsimulation analysis. We find important discrepancies between the data weighted with baseline grossing-up weights and official statistics from other sources. A number of re-weighting exercises is examined from the point of view of the accuracy of microsimulation results and we show that using a combination of demographic calibration targets with several economic status variables or tax identifiers from the microsimulation model substantially improves the correspondence of model results and administrative data. While demographic re-weighting is neutral from the point of view of income distribution, calibrating the grossing-up weights to adjust for economic status and tax identifiers significantly increases income inequality. We argue that although data reweighting can substantially improve the accuracy of microsimulation it should be used with caution.

     
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    Language: English
    Media type: Book
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    hdl: 10419/95243
    Series: Discussion papers / Deutsches Institut für Wirtschaftsforschung ; 1368
    Subjects: microsimulation; re-weighting; household data analysis
    Scope: Online-Ressource (32 S.), graph. Darst.
  21. Shifting taxes from labour to property
    a simulation under labour market equilibrium
    Published: 2015
    Publisher:  IZA, Bonn

    A tax shifting from labour income to housing taxation is generally advocated on efficiency grounds. However, most of the empirical literature focuses on the distributional implications of property tax reforms without paying much attention to... more

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    A tax shifting from labour income to housing taxation is generally advocated on efficiency grounds. However, most of the empirical literature focuses on the distributional implications of property tax reforms without paying much attention to potential consequences on the labour market. The aim of this paper is to fill this gap by investigating the effects of a tax shifting from labour income to property, guaranteeing revenue neutrality, and to assess the consequences of labour market equilibrium, both on occupation rates and income distribution. We propose to consider a hypothetical tax reform in Italy which uses the revenue of the tax on house property (actually implemented in 2012) for increasing tax credits on low incomes and making them refundable. In order to evaluate the reform we have developed a structural model of household labour supply which takes into account the labour market equilibrium conditions. Overall, the simulated policy provides a more effective income support and better incentives to work for low wage households and determines an improvement in inequality indexes.

     
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    Language: English
    Media type: Book
    Format: Online
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    hdl: 10419/108713
    Series: Discussion paper series / Forschungsinstitut zur Zukunft der Arbeit ; 8832
    Subjects: labour supply; tax shifting; personal tax on labour income; property tax; labour market equilibrium; microsimulation
    Scope: Online-Ressource (28 S.), graph. Darst.
  22. From gross wages to net household income
    a distributional analysis of the gender wage gap ; conference paper
    Author: Gallego-Granados, Patricia; Geyer, Johannes
    Published: 2014
    Publisher:  ZBW, [Kiel

    Numerous studies analyze gender wage differences focusing on gross hourly wages. The analysis of differences in gross wages allows statements on productivity differences between men and women and to quantify the unexplainable wage gap which is often... more

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    Numerous studies analyze gender wage differences focusing on gross hourly wages. The analysis of differences in gross wages allows statements on productivity differences between men and women and to quantify the unexplainable wage gap which is often attributed to discrimination. While there is plenty evidence that the gender (gross) wage gap is a persistent labor market phenomenon, less is known about its effects on the income distribution. In this paper, we therefore go a step further and ask how differences in gross wages in particular the unexplained gap show up in disposable income and its distribution. This is particularly relevant from a policy perspective because of its implications for income inequality and working incentives. The empirical analysis is carried out for West Germany with data from the GSOEP pooled for the years 2006 to 2011. Germany is an interesting case because it is one of the few countries with a system of joint taxation for married couples. This leads to high marginal tax rates for second earners and affects after-tax income differences between men and women.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/100492
    Series: Array ; V1
    Subjects: gender wage gap; labor supply; microsimulation; income distribution
    Scope: Online-Ressource (1, 30 S.), graph. Darst.
  23. Modelling the impact of direct and indirect taxes using complementary datasets
    Author: Savage, Michael; Callan, Tim
    Published: 2015
    Publisher:  IZA, Bonn

    Comprehensive modelling of the impact of taxes and tax policy options requires data on the impact at micro-level of both direct and indirect taxes. There are, however, limits on the amount of data that can be gathered by any one survey. With some... more

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    Comprehensive modelling of the impact of taxes and tax policy options requires data on the impact at micro-level of both direct and indirect taxes. There are, however, limits on the amount of data that can be gathered by any one survey. With some exceptions, most notably the Living Costs and Food Survey (LCF) in the UK, most national expenditure surveys are not suitable for use in detailed modelling of the direct tax and welfare system. This makes approaches which impute expenditure data into detailed income surveys of considerable interest. In this paper, we assess the sensitivity of the distributional effects of indirect taxes to the choice between actual, estimated and imputed expenditure data. By doing so, the analysis here serves as an updated picture of the distributional effects of the indirect tax system in Ireland, as well as a base for future microsimulation analysis of simultaneous direct tax, indirect tax and welfare reform.

     
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    Language: English
    Media type: Book
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    Other identifier:
    hdl: 10419/110109
    Series: Discussion paper series / Forschungsinstitut zur Zukunft der Arbeit ; 8897
    Subjects: indirect tax; imputation; distribution; microsimulation
    Scope: Online-Ressource (31 S.), graph. Darst.
  24. Shifting taxes from labour to property
    a simulation under labour market equilibrium
    Published: 2014
    Publisher:  Univ. of Essex, ESRC Research Centre on Micro-Social Change, Colchester

    A tax shifting from labour income to housing taxation is generally advocated on efficiency grounds. However, most of the empirical literature focuses on the distributional implications of property tax reforms without paying much attention to... more

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    Staats- und Universitätsbibliothek Bremen
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    A tax shifting from labour income to housing taxation is generally advocated on efficiency grounds. However, most of the empirical literature focuses on the distributional implications of property tax reforms without paying much attention to potential consequences on the labour market. The aim of this paper is to fill this gap by investigating the effects of a tax shifting from labour income to property, guaranteeing revenue neutrality, and to assess the consequences of labour market equilibrium, both on occupation rates and income distribution. We propose to consider a hypothetical tax reform in Italy which uses the revenue of the tax on house property (actually implemented in 2012) for increasing tax credits on low incomes and making them refundable. In order to evaluate the reform we have developed a structural model of household labour supply which takes into account the labour market equilibrium conditions. Overall, the simulated policy provides a more effective income support and better incentives to work for low wage households and determines an improvement in inequality indexes.

     
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    Language: English
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    hdl: 10419/113342
    Series: EUROMOD working paper series ; EM 20/14
    Subjects: labour supply; tax shifting; personal tax on labour income; property tax; labour market equilibrium; microsimulation
    Scope: Online-Ressource (28 S.), graph. Darst.
  25. Banking stress scenarios for public debt projections
    Published: 2015
    Publisher:  Europ. Comm., Directorate-General for Economic and Financial Affairs, Brussels

    The latest economic and financial crisis has shown how quickly vulnerabilities on the financial side of the economy can turn into a strong deterioration of public accounts, thus highlighting the importance to monitor fiscal risks arising outside the... more

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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Thüringer Universitäts- und Landesbibliothek
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    The latest economic and financial crisis has shown how quickly vulnerabilities on the financial side of the economy can turn into a strong deterioration of public accounts, thus highlighting the importance to monitor fiscal risks arising outside the realm of public finances. This is particularly the case for the building up of risks in the banking sector, due to its central role in financial stability. In this spirit, this paper presents banking stress-test scenarios for public debt projections based on SYMBOL, a Monte Carlo micro-simulation model that allows obtaining losses from simulated bank defaults, using actual bank balance-sheet information. The estimated bank losses are used to assess the size of the potential impact on government deficit and gross public debt that feed into a debt projection model, allowing drawing conclusions in terms of projected public debt dynamics. The methodology for the stress tests proposed here has three major advantages. First, it allows distinguishing between simulated bank losses and bank recapitalisation needs (particularly relevant in that public funds used to cover the latter could be recouped later by selling the financial assets acquired). Secondly, through the use of bank-level balance-sheet data, country-specific features of national banking systems are accounted for, while remaining within a common conceptual framework. Thirdly, the approach allows reflecting in the designed stress tests the institutional changes (bail-in, elements of Basel III, the resolution fund) along the path leading to the full implementation of the banking union legislation. Results for a selected group of EU countries are presented in the paper based on end-2013 bank balance-sheet data.

     
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789279448188
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    Series: Array ; 548
    Subjects: debt sustainability; contingent liabilities; banking crisis; microsimulation; public debt; economic analysis; simulation; banking; monetary crisis; economic forecasting; fiscal policy
    Scope: Online-Ressource (32 S.), graph. Darst.