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  1. Modelling universal basic income using UKMOD
    Autor*in: De Henau, Jérôme; Himmelweit, Susan; Reis, Sara
    Erschienen: April 2021
    Verlag:  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... mehr

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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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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/259515
    Schriftenreihe: EUROMOD working paper series ; EM 21, 05
    Schlagworte: UKMOD; Basic Income; tax-benefit system; microsimulation
    Umfang: 1 Online-Ressource (circa 25 Seiten), Illustrationen
  2. 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
    Autor*in: Kneeshaw, Jack; Collado, Diego; Framarin, Nicolo; Gasior, Katrin; Jara, H. Xavier; Leventi, Chrysa; Manios, Kostas; Popova, Daria; Tasseva, Iva
    Erschienen: January 2021
    Verlag:  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... mehr

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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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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/259517
    Übergeordneter Titel: Baseline results from the EU28 EUROMOD - Alle Bände anzeigen
    Schriftenreihe: EUROMOD working paper series ; EM 21, 01
    Schlagworte: microsimulation; redistribution; tax-benefit system; poverty; inequality; work incentives
    Umfang: 1 Online-Ressource (circa 43 Seiten), Illustrationen
  3. 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
    Autor*in: Kneeshaw, Jack; De Agostini, Paola; Chatsiou, Kakia; Gasior, Katrin; Jara, H. Xavier; Leventi, Chrysa; Manios, Kostas; Paulus, Alari; Popova, Daria; Tasseva, Iva
    Erschienen: December 2020
    Verlag:  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... mehr

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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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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/259509
    Übergeordneter Titel: Baseline results from the EU28 EUROMOD - Alle Bände anzeigen
    Schriftenreihe: EUROMOD working paper series ; EM 20, 20
    Schlagworte: microsimulation; redistribution; tax-benefit system; poverty; inequality; work incentives
    Umfang: 1 Online-Ressource (circa 45 Seiten), Illustrationen
  4. The lock-in effect of marriage
    work incentives after saying, "Yes, I do."
    Autor*in: Christl, Michael; De Poli, Silvia; Ivaškaitė-Tamošiūnė, Viginta
    Erschienen: 2022
    Verlag:  Global Labor Organization (GLO), Essen

    In this paper, we use EUROMOD, the tax-benefit microsimulation model of the European Union, to investigate the impact of marriage-related tax-benefit instruments on the labour supply of married couples. For each married partner, we estimate their... mehr

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    In this paper, we use EUROMOD, the tax-benefit microsimulation model of the European Union, to investigate the impact of marriage-related tax-benefit instruments on the labour supply of married couples. For each married partner, we estimate their individual marginal effective tax rate and net replacement rate before and after marriage. We show that the marriage bonus, which is economically significant in eight European countries, decreases the work incentives for women and, particularly, on the intensive margin. In contrast, the incentives on the intensive margin increase for men once they are married, pointing to the marriage-biased and gender-biased taxbenefit structures in the analysed countries. Our results suggest that marriage bonuses contribute to a lock-in effect, where second earners, typically women, are incentivised to work less, with negative economic consequences.

     
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    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/261799
    Schriftenreihe: GLO discussion paper ; no. 1142
    Schlagworte: marriage; cohabitation; marriage bonus; work incentives; gender; tax-benefit system; labour supply; Europe
    Umfang: 1 Online-Ressource (circa 24 Seiten), Illustrationen
  5. The lock-in effect of marriage
    work incentives after saying, "Yes, I do."
    Autor*in: Christl, Michael; De Poli, Silvia; Ivaškaitė-Tamošiūnė, Viginta
    Erschienen: 2022 July
    Verlag:  ECINEQ, Society for the Study of Economic Inequality, [Verona]

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    Schriftenreihe: Working paper series / ECINEQ, Society for the Study of Economic Inequality ; 615 (2022)
    Schlagworte: marriage; cohabitation; marriage bonus; work incentives; gender; tax-benefit system; labour supply; Europe
    Umfang: 1 Online-Ressource (circa 25 Seiten), Illustrationen
  6. The lock-in effect of marriage
    work incentives after saying "Yes, I do."
    Autor*in: Christl, Michael; De Poli, Silvia; Ivaškaitė-Tamošiūnė, Viginta
    Erschienen: 2022
    Verlag:  European Commission, Seville

    In this paper, we use EUROMOD, the tax-benefit microsimulation model of the European Union, to investigate the impact of marriage-related tax-benefit instruments on the labour supply of married couples. For each married partner, we estimate their... mehr

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    Verlag (kostenfrei)
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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 626
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    In this paper, we use EUROMOD, the tax-benefit microsimulation model of the European Union, to investigate the impact of marriage-related tax-benefit instruments on the labour supply of married couples. For each married partner, we estimate their individual marginal effective tax rate and net replacement rate before and after marriage. We show that the marriage bonus, which is economically significant in eight European countries, decreases the work incentives for women and, particularly, on the intensive margin. In contrast, the incentives on the intensive margin increase for men once they are married, pointing to the marriage-biased and gender-biased taxbenefit structures in the analysed countries. Our results suggest that marriage bonuses contribute to a lock-in effect, where second earners, typically women, are incentivised to work less, with negative economic consequences.

     
    Export in Literaturverwaltung   RIS-Format
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/280866
    Schriftenreihe: JRC working papers on taxation and strucutral reforms ; no 2022, 07
    JRC technical report
    Schlagworte: marriage; cohabitation; marriage bonus; work incentives; gender; tax-benefit system; labour supply; Europe
    Umfang: 1 Online-Ressource (circa 29 Seiten), Illustrationen
  7. The gender gap in income and the COVID-19 pandemic
    Autor*in: Doorley, Karina; O'Donoghue, Cathal; Sologon, Denisa M.
    Erschienen: May 2021
    Verlag:  IZA - Institute of Labor Economics, Bonn, Germany

    The gender income gap is large and well documented for many countries. Recent research shows that it is mainly driven by differences in working patterns between men and women, but also by wage differences. The tax-benefit system cushions the gender... mehr

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    The gender income gap is large and well documented for many countries. Recent research shows that it is mainly driven by differences in working patterns between men and women, but also by wage differences. The tax-benefit system cushions the gender income gap by redistributing between men and women. The Covid-19 pandemic has resulted in unprecedented levels of unemployment in 2020 in many countries, with some suggestion that men and women have been differently affected. This research investigates the effect of the Covid-19 pandemic on the gender gap in income in Ireland. Using nowcasting techniques and microsimulation, we model the effect of pandemic induced employment and wage changes on market and disposable income. We show how the pandemic and the associated tax-benefit support can be expected to change the income gap between men and women. Policy conclusions are drawn about future redistribution between men and women.

     
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    Weitere Identifier:
    hdl: 10419/236391
    Schriftenreihe: Discussion paper series / IZA ; no. 14360
    Schlagworte: gender inequality; Ireland; tax-benefit system; COVID-19
    Umfang: 1 Online-Ressource (circa 32 Seiten), Illustrationen
  8. Social protection in old age through taxes?
    an empirical analysis of the equity impact of taxes on pensions in the EU
    Autor*in: Assal, Ella-Marie; Panagamuwa Gamage, Sakura; Verbist, Gerlinde
    Erschienen: July 2023
    Verlag:  [Institute for Social and Economic Research, University of Essex], [Colchester, Essex, UK]

    Living standards in old age are affected both by the pension system and the tax system. Yet, little research analyses the interaction between both systems. In this paper, we connect the principles of the pension system (solidarity vs. insurance) to... mehr

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    Living standards in old age are affected both by the pension system and the tax system. Yet, little research analyses the interaction between both systems. In this paper, we connect the principles of the pension system (solidarity vs. insurance) to the principles of the tax system (vertical equity vs. horizontal equity), and analyse to what extent they are in line with each other for 28 European countries. We find that horizontal equity is not relatively more important in insurance-based countries, nor is vertical equity relatively more important in solidarity-based countries. Countries that deviate from horizontal equity are able to do so without taxing pensioners into poverty. In contrast, where the tax system deviates from horizontal equity in favour of workers, this comes at the cost of taxing relatively larger shares of pensioners into poverty. Our results highlight the interlinkages of both systems and the importance of studying them together.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: EUROMOD working paper series ; EM 23, 04
    Schlagworte: tax-benefit system; pension system; old age poverty; pension taxation; equity principles
    Umfang: 1 Online-Ressource (circa 19 Seiten), Illustrationen