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  1. Work incentives at the extensive and intensive margin in Europe
    the role of taxes, benefits and population characteristics
    Autor*in: Jara, H. Xavier; Gasior, Katrin; Makovec, Mattia
    Erschienen: November 2019
    Verlag:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    Tax and benefit systems play an important role in determining work incentives at both, the extensive and the intensive margin of labour supply. The aim of this paper is to provide a comprehensive comparative analysis of work incentives in the EU. Our... mehr

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    Tax and benefit systems play an important role in determining work incentives at both, the extensive and the intensive margin of labour supply. The aim of this paper is to provide a comprehensive comparative analysis of work incentives in the EU. Our analysis makes use of microsimulation techniques and representative household surveys from all 28 EU countries to compare the distribution of short- and long-term participation tax rates and marginal effective tax rates across population subgroups. We focus on people currently in work and characterise the population facing low work incentives in each country. Our results highlight the large variation in the distribution of work incentives across EU countries, explained not only by differences in the design of tax-benefit systems, but also by the characteristics of the labour force across countries. Unemployment insurance benefits contribute substantially to short-term participation tax rates and explain on average 20 percentage point difference between work incentives of short- vs. long-term unemployment. Our analysis further highlights the need to use microdata to study differences across countries in terms of the population subgroups facing low incentives to work with the aim to inform the policy debate on potential reforms to make work pay.

     
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    Weitere Identifier:
    hdl: 10419/228397
    Schriftenreihe: EUROMOD working paper series ; EM 19, 19
    Umfang: 1 Online-Ressource (circa 43 Seiten), Illustrationen
  2. The Hypothetical Household Tool (HHoT) in EUROMOD
    a new instrument for comparative research on tax-benefit policies in Europe
    Autor*in: Hufkens, Tine; Goedemé, Tim; Gasior, Katrin; Leventi, Chrysa; Manios, Kostas; Rastrigina, Olga; Recchia, Pasquale; Sutherland, Holly; Van Mechelen, Natascha; Verbist, Gerlinde
    Erschienen: March 2019
    Verlag:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    This paper introduces the Hypothetical Household Tool (HHoT), a new extension of EUROMOD, the tax-benefit microsimulation model for the European Union. With HHoT, users can easily create their own hypothetical data, which enables them to better... mehr

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    This paper introduces the Hypothetical Household Tool (HHoT), a new extension of EUROMOD, the tax-benefit microsimulation model for the European Union. With HHoT, users can easily create their own hypothetical data, which enables them to better understand how policies work for households with specific characteristics. The tool creates unique possibilities for an enhanced analysis of taxes and social benefits in Europe by integrating results from microsimulations and hypothetical household simulations in a single modelling framework. Furthermore, the flexibility of HHoT facilitates an advanced use of hypothetical household simulations to create new comparative policy indicators in the context of multi-country and longitudinal analyses. In this paper, we highlight the main features of HHoT, its strengths and limitations, and illustrate how it can be used for comparative policy purposes.

     
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    Weitere Identifier:
    hdl: 10419/228384
    Schriftenreihe: EUROMOD working paper series ; EM 19, 5
    Umfang: 1 Online-Ressource (circa 27 Seiten), Illustrationen
  3. Falling through the social safety net?
    analysing non-take-up of minimum income benefit and monetary social assistance in Austria
    Autor*in: Fuchs, Michael; Hollan, Katarina; Gasior, Katrin; Premrov, Tamara; Scoppetta, Anette
    Erschienen: April 2019
    Verlag:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    Non-take-up of means tested benefits is a wide spread phenomenon in European welfare states. The paper assesses whether the reform that replaced the monetary social assistance benefit by the minimum income benefit in Austria has succeeded in... mehr

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    Non-take-up of means tested benefits is a wide spread phenomenon in European welfare states. The paper assesses whether the reform that replaced the monetary social assistance benefit by the minimum income benefit in Austria has succeeded in increasing take up rates. We use EU-SILC register data together with the tax-benefit microsimulation model EUROMOD/SORESI. The results show that the reform led to a significant decrease of non-take-up from 53% to 30% in terms of the number of households and from 51% to 30% in terms of expenditure. Estimates of a two-stage Heckman selection model show that pecuniary determinants (higher degree of need), lower applications costs (unemployment, low education, renting one’s home) and lower psychological barriers (size of municipality and lone-parenthood) are predictors of taking up the benefit.

     
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    hdl: 10419/228388
    Schriftenreihe: EUROMOD working paper series ; EM 19, 9
    Umfang: 1 Online-Ressource (circa 20 Seiten), Illustrationen
  4. The Hypothetical Household Tool (HHoT) in EUROMOD
    a new instrument for comparative research on tax-benefit policies in Europe
    Autor*in: Hufkens, Tine; Goedemé, Tim; Gasior, Katrin; Leventi, Chrysa; Manios, Kostas; Rastrigina, Olga; Recchia, Pasquale; Sutherland, Holly; Van Mechelen, Natascha; Verbist, Gerlinde
    Erschienen: March 2019
    Verlag:  European Commission, Sevilla, Spain

    This paper introduces the Hypothetical Household Tool (HHoT), a new extension of EUROMOD, the tax-benefit microsimulation model for the European Union. With HHoT, users can easily create their own hypothetical data, which enables them to better... mehr

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    This paper introduces the Hypothetical Household Tool (HHoT), a new extension of EUROMOD, the tax-benefit microsimulation model for the European Union. With HHoT, users can easily create their own hypothetical data, which enables them to better understand how policies work for households with specific characteristics. The tool creates unique possibilities for an enhanced analysis of taxes and social benefits in Europe by integrating results from microsimulations and hypothetical household simulations in a single modelling framework. Furthermore, the flexibility of HHoT facilitates an advanced use of hypothetical household simulations to create new comparative policy indicators in the context of multi-country and longitudinal analyses. In this paper, we highlight the main features of HHoT, its strengths and limitations, and illustrate how it can be used for comparative policy purposes.

     
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    hdl: 10419/202263
    Schriftenreihe: JRC working papers on taxation and strucutral reforms ; no 2019, 05
    Umfang: 1 Online-Ressource (circa 26 Seiten), Illustrationen
  5. Simulating personal income tax in South Africa using administrative data and survey data
    a comparison of PITMOD and SAMOD for tax year 2018
    Autor*in: Steyn, Wynnona; Sithole, Alexius; Ngobeni, Winile; Muwanga-Zake, Eva; Barnes, Helen; Noble, Michael; McLennan, David; Wright, Gemma; Gasior, Katrin
    Erschienen: July 2021
    Verlag:  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... mehr

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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
    Weitere Identifier:
    hdl: 10419/248334
    Schriftenreihe: WIDER working paper ; 2021, 120
    Schlagworte: microsimulation; personal income tax; income distribution; South Africa
    Umfang: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  6. 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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    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
  7. Distributional impacts of agricultural policies in Zambia
    a microsimulation approach
    Autor*in: Gasior, Katrin; Navarro, Silvia; Pirttilä, Jukka; Kangasniemi, Mari
    Erschienen: December 2022
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    This paper examines the distributional impacts of agricultural policies versus those of cash transfers using a tax-benefit microsimulation model for Zambia for the policy year 2020. The analysis also considers the behavioural impacts of input... mehr

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    This paper examines the distributional impacts of agricultural policies versus those of cash transfers using a tax-benefit microsimulation model for Zambia for the policy year 2020. The analysis also considers the behavioural impacts of input subsidies and social cash transfers. The results indicate that Zambian agricultural policies reduce headcount poverty by 3-5 percentage points, depending on whether only their direct impacts or also behavioural impacts that lead to changes in agricultural production are taken into account. The paper also considers policy reforms where the goal is to achieve similar, or even greater, poverty reduction with smaller government net expenditure. The results from these simulations suggest that it is feasible to achieve this goal by better targeting input subsidies to more needy households, increasing the benefit amounts that reach the poorest part of the population, and by using direct benefits instead of indirect tax expenditures. The results, however, also highlight that the final impacts on poverty and inequality are heterogeneous across population groups.

     
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    ISBN: 9789292672768
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    hdl: 10419/273930
    Schriftenreihe: WIDER working paper ; 2022, 143
    Schlagworte: agricultural policies; tax; cash transfers; poverty; inequality; Zambia
    Umfang: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  8. 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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    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
  9. The mitigating role of tax and benefit rescue packages for poverty and inequality in Africa amid the COVID-19 pandemic
    Autor*in: Lastunen, Jesse; Rattenhuber, Pia; Adu-Ababio, Kwabena; Gasior, Katrin; Jara, H. Xavier; Jouste, Maria; McLennan, David; Nichelatti, Enrico; Oliveira, Rodrigo Carvalho; Pirttilä, Jukka; Richiardi, Matteo; Wright, Gemma
    Erschienen: October 2021
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    This paper analyses the distributional effects of the COVID-19 pandemic and related tax-benefit measures in 2020 in a cross-country comparative perspective for five African countries: Ghana, Mozambique, Tanzania, Uganda, and Zambia. We first estimate... mehr

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    This paper analyses the distributional effects of the COVID-19 pandemic and related tax-benefit measures in 2020 in a cross-country comparative perspective for five African countries: Ghana, Mozambique, Tanzania, Uganda, and Zambia. We first estimate the impact of the crisis on disposable incomes, how effects vary across the income distribution, and in how far tax-benefit policies stabilized earnings losses. We then evaluate the impact on income-based poverty and inequality and the contribution of discretionary tax-benefit policies in alleviating the shock. Our analysis shows modest increases in headcount poverty rates and inequality, and somewhat larger effects on the poverty gap due to lower relative earnings losses of the poor population at the early stage of the pandemic analysed here. We find very limited stabilizing power of tax-benefit policies overall and automatic stabilizers in particular. This illustrates gaps in coverage for the large informal sector and a general lack of income-related means-tested benefits. Except for the Emergency Social Cash Transfer in Zambia, discretionary tax-benefit policies adopted in response to COVID-19 have had limited impact. Pausing a large school feeding programme in Ghana during lockdown has in turn put additional pressure on households with school-age children.

     
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    ISBN: 9789292670887
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    hdl: 10419/248362
    Schriftenreihe: WIDER working paper ; 2021, 148
    Schlagworte: COVID-19; income distribution; poverty; inequality; Africa
    Umfang: 1 Online-Ressource (circa 46 Seiten), Illustrationen
  10. Towards greater poverty reduction in Zambia
    simulating potential Cash Plus reforms using MicroZAMOD
    Autor*in: Gasior, Katrin; McLennan, David; Kalikeka, Mbewe; Bwalya, Miselo; Jouste, Maria
    Erschienen: November 2021
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    A large share of the population in Zambia is living below the national poverty line. To reduce poverty, in 2019, the government initiated the Cash Plus reform, which aims to build on the existing Social Cash Transfer as a floor benefit with... mehr

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    A large share of the population in Zambia is living below the national poverty line. To reduce poverty, in 2019, the government initiated the Cash Plus reform, which aims to build on the existing Social Cash Transfer as a floor benefit with additional benefits to take account of the multidimensionality of poverty. We use the tax-benefit microsimulation model MicroZAMOD to analyse the coverage and poverty impact of the current social protection system and to assess the extent to which potential Cash Plus reform scenarios can improve the status quo. The results highlight the need for reform to achieve greater poverty reduction. Overall, coverage of the extremely poor is high but coverage by the Social Cash Transfer as the envisaged floor benefit in the Cash Plus reform is low, and the benefit amount is often too little as it does not take account of household composition. In theory, the Cash Plus reform offers the potential to achieve a greater poverty impact through multiple support. However, the simulations of the potential reform scenarios show that this requires more than the proposed Cash Plus design.

     
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    ISBN: 9789292671044
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    hdl: 10419/248378
    Schriftenreihe: WIDER working paper ; 2021, 164
    Schlagworte: poverty; Zambia; social protection; tax–benefit system
    Umfang: 1 Online-Ressource (circa 39 Seiten), Illustrationen
  11. Zambia
    MicroZAMOD v2.12 : 2010, 2015-20
    Autor*in: Kalikeka, Mbewe; Bwalya, Miselo; Gasior, Katrin; McLennan, David; Jouste, Maria
    Erschienen: May 2022
    Verlag:  UNU-WIDER, Helsinki, Finland

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    Schriftenreihe: SOUTHMOD country report
    Schlagworte: Steuer; Öffentliche Sozialleistungen; Sozialversicherung; Haushaltseinkommen; Mikrosimulation; Sambia
    Umfang: 1 Online-Ressource (circa 47 Seiten), Illustrationen
  12. Assessing the effectiveness of social protection measures in mitigating COVID-19-related income shocks in the European Union
    Autor*in: Gasior, Katrin; Jara, H. Xavier; Makovec, Mattia
    Erschienen: September 2023
    Verlag:  International Inequalities Institute, The London School of Economics and Political Science, London

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    Schriftenreihe: Working paper / LSE International Inequalities Institute ; 106
    Schlagworte: Social protection; Social Safety Nets and Transfers; Social Welfare; COVID-19; Poverty and Fiscal; Financial and Economic Crisis; EU; Income Distribution
    Umfang: 1 Online-Ressource (circa 34 Seiten), Illustrationen
  13. The distributional impact of tax and benefit systems in six African countries
    Autor*in: Gasior, Katrin; Leventi, Chrysa; Noble, Michael; Wright, Gemma Clare; Barnes, Helen
    Erschienen: December 2018
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    This paper assesses the effects of public policies on income taxes and benefits in six African countries. The comparative analysis focuses on the distribution and composition of incomes and assesses the effect of these policies on inequality and... mehr

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    This paper assesses the effects of public policies on income taxes and benefits in six African countries. The comparative analysis focuses on the distribution and composition of incomes and assesses the effect of these policies on inequality and poverty. The results are based on newly developed microsimulation models for Ethiopia, Ghana, Mozambique, South Africa, Tanzania, and Zambia. They highlight differences in tax and benefit systems among these African countries, show the extent (or lack) of support available for different population sub-groups, and disentangles the redistributive impact of various income components.

     
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    ISBN: 9789292565978
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    hdl: 10419/211193
    Schriftenreihe: WIDER working paper ; 2018, 155
    Umfang: 1 Online-Ressource (circa 26 Seiten), Illustrationen
  14. The use of hypothetical household data for policy learning
    EUROMOD HHoT baseline indicators
    Autor*in: Gasior, Katrin; Recchia, Pasquale
    Erschienen: March 2018
    Verlag:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    Tax-benefit microsimulation models are typically used to assess the impact of policy changes on the income distribution based on micro data representative of the population. Such analysis assesses the effects of tax-benefit policies by considering... mehr

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    Tax-benefit microsimulation models are typically used to assess the impact of policy changes on the income distribution based on micro data representative of the population. Such analysis assesses the effects of tax-benefit policies by considering their interaction effects and the population structure, which are both important elements for an overall assessment of complex realities. However, it can be helpful to abstract from this complexity and to explain the effects of tax-benefit policies using concrete examples. Using hypothetical households visualises how single policies are linked with each other while leaving the additional complexity of the population structure aside. This paper uses the Hypothetical Household Tool (HHoT) to generate hypothetical household data that can be used in EUROMOD, the tax and benefit microsimulation model of the European Union, to analyse current tax and benefit policies as well as the effects of policy changes in a comparative manner. The paper provides a brief introduction of the use of hypothetical data in general and presents concrete examples of its application. The main part proposes a set of basic indicators that can be used to learn about European tax-benefit systems in a comparative perspective.

     
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    hdl: 10419/197572
    Schriftenreihe: EUROMOD working paper series ; EM 18, 6
    Umfang: 1 Online-Ressource (circa 56 Seiten), Illustrationen
  15. The effectiveness of social protection in five African countries through normal times and times of crisis
    Autor*in: Gasior, Katrin; Tasseva, Iva V.; Wright, Gemma
    Erschienen: December 2022
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    We study the effectiveness of social protection benefits in reducing income and consumption poverty in five sub-Saharan African countries-Ghana, Mozambique, Tanzania, Uganda, and Zambia-in normal times and times of widespread economic crisis. Using... mehr

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    We study the effectiveness of social protection benefits in reducing income and consumption poverty in five sub-Saharan African countries-Ghana, Mozambique, Tanzania, Uganda, and Zambia-in normal times and times of widespread economic crisis. Using tax-benefit microsimulation models with representative household survey data, first we estimate the coverage of benefits and their poverty-reducing effects in each country. Second, we study the ability of benefit automatic stabilizers to reduce losses in incomes and consumption in times of crisis, by simulating hypothetical reductions to earnings and employment. Although the coverage of benefits is fairly high in Ghana and Zambia, the poverty-reducing impact of benefits in all five countries is low in normal times. The effectiveness of benefits to stabilize income and consumption in times of crisis is also limited because many benefits are linked to proxies of income, not income itself, or have tight eligibility criteria. Social assistance programmes are typically unresponsive to losses in household earnings and employment and provide limited support for unemployed people.

     
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    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9789292673079
    Weitere Identifier:
    hdl: 10419/283695
    Schriftenreihe: WIDER working paper ; 2022, 174
    Schlagworte: income and consumption poverty; social protection benefits; benefit automatic stabilizers; crisis
    Umfang: 1 Online-Ressource (circa 37 Seiten), Illustrationen
  16. Microsimulation of tax-benefit systems in the Global South
    a comparative assessment
    Autor*in: Lastunen, Jesse; Mahieu, Antoine de; Gasior, Katrin; Jara, H. Xavier; Pirttilä, Jukka
    Erschienen: May 2024
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    This paper analyses the effectiveness of tax-benefit systems in reducing poverty and inequality across 13 countries in the Global South. Using national survey data and tax-benefit microsimulation models from the SOUTHMOD project, we provide a... mehr

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    This paper analyses the effectiveness of tax-benefit systems in reducing poverty and inequality across 13 countries in the Global South. Using national survey data and tax-benefit microsimulation models from the SOUTHMOD project, we provide a cross-country perspective on the redistributive impact of fiscal policies. Our analysis involves decomposing the sources of disposable income across the income distribution and estimating the contributions of different policy instruments to poverty and inequality. Additionally, we assess gender disparities in outcomes, quantify the distributional effects of recent policy changes, and simulate two budgetneutral tax-benefit reforms, focusing on their targeting efficiency and effects on work incentives. Studying the variability of these effects across countries illustrates how better policy design can improve welfare outcomes.

     
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    ISBN: 9789292674939
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    hdl: 10419/298085
    Schriftenreihe: WIDER working paper ; 2024, 35
    Schlagworte: tax-benefit systems; microsimulation; poverty; inequality; social protection; gender; work incentives
    Umfang: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  17. Zambia
    MicroZAMOD v2.15 : 2010, 2015-2022
    Autor*in: Kalikeka, Mbewe; Bwalya, Miselo; Mwamba, Sylvia; Bowa, Christopher; Gasior, Katrin; McLennan, David
    Erschienen: May 2023
    Verlag:  UNU-WIDER, Helsinki, Finland

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    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: SOUTHMOD country report
    Umfang: 1 Online-Ressource (circa 44 Seiten)
  18. Exploring options to deepen and broaden the personal income tax base in South Africa
    Autor*in: Wright, Gemma; Gasior, Katrin; Ollonqvist, Joonas; Steyn, Wynnona; Ngobeni, Winile; Barnes, Helen; Noble, Michael; McLennan, David; Pirttilä, Jukka; Jansen, Ada
    Erschienen: December 2023
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    In this paper we explore options for augmenting South Africa's personal income tax revenue using two microsimulation models: PITMOD simulates the personal income tax system and is underpinned by a dataset comprising a full extract of anonymized... mehr

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    In this paper we explore options for augmenting South Africa's personal income tax revenue using two microsimulation models: PITMOD simulates the personal income tax system and is underpinned by a dataset comprising a full extract of anonymized individual-level administrative tax data; and SAMOD simulates personal income tax and social benefits using a nationally representative survey. We explore policy reforms at both the upper and lower ends of the income distribution of tax-registered individuals and assess the impacts on revenue and measures of progressivity. The PITMOD simulations are enhanced by introducing a behavioural element to the model and are complemented by using SAMOD to estimate the impacts of the reforms on the whole population including those who are not tax-registered.

     
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    ISBN: 9789292674557
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    hdl: 10419/283843
    Schriftenreihe: WIDER working paper ; 2023, 147
    Schlagworte: microsimulation; personal income tax; income distribution; South Africa
    Umfang: 1 Online-Ressource (circa 43 Seiten), Illustrationen
  19. Low incentives to work at the extensive and intensive margin in selected EU countries
    Autor*in: Jara, H. Xavier; Gasior, Katrin; Makovec, Mattia
    Erschienen: March 2017
    Verlag:  [Institute for Social and Economic Research, University of Essex], [Colchester, Essex, UK]

    Tax and benefit systems play an important role in determining work incentives at both, the extensive and the intensive margin of labour supply. The aim of this research note is to provide a comparative analysis of work incentives in selected EU... mehr

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    Tax and benefit systems play an important role in determining work incentives at both, the extensive and the intensive margin of labour supply. The aim of this research note is to provide a comparative analysis of work incentives in selected EU countries. Our analysis makes use of EUROMOD and representative household microdata from nine EU countries (Belgium, Bulgaria, Germany, Italy, Lithuania, Hungary, Austria, Finland and the UK) to provide a description of the distribution of short- and long-term participation tax rates and marginal effective tax rates in 2015, for people currently in work; and to characterise individuals facing low work incentives. Our results highlight the important variation in the distribution of work incentives across our selected countries. Unemployment insurance schemes play a significant role in short-term participation tax rates, although to different extents across countries. Our analysis further highlights differences across countries in terms of the population subgroups with low incentives to work and discusses the relevance of using a relative or an absolute threshold for such definition.

     
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    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/197602
    Schriftenreihe: EUROMOD working paper series ; EM 17, 3
    Umfang: 1 Online-Ressource (circa 44 Seiten), Illustrationen
  20. Nowcasting
    timely indicators for monitoring risk of poverty in 2014-2016
    Autor*in: Gasior, Katrin; Rastrigina, Olga
    Erschienen: May 2017
    Verlag:  [Institute for Social and Economic Research, University of Essex], [Colchester, Essex, UK]

    The at-risk-of-poverty rate (AROP) is one of the three indicators used for monitoring progress towards the Europe 2020 poverty and social exclusion reduction target. Timeliness of this indicator is crucial for monitoring of the social situation and... mehr

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    The at-risk-of-poverty rate (AROP) is one of the three indicators used for monitoring progress towards the Europe 2020 poverty and social exclusion reduction target. Timeliness of this indicator is crucial for monitoring of the social situation and of the effectiveness of tax and benefit policies. However, partly due to the complexity of EU-SILC data collection, estimates of the number of people at risk of poverty are published with a significant delay. This paper extends and updates previous work on estimating (‘nowcasting’) indicators of poverty risk using the tax-benefit microsimulation model EUROMOD. The model’s routines are enhanced with additional adjustments to the EU-SILC based input data in order to capture changes in the employment characteristics of the population since the data were collected. The nowcasting method is applied to twenty-seven EU Member States. Median income and AROP rates are estimated up to 2016. The performance of the method is assessed by comparing the predictions with actual EU-SILC indicators for the years for which the latter are available. If nowcasts are unreliable we explain the main reasons behind the differences between the nowcasted and SILC-based indicators. For countries with stable and reliable results we discuss the main drivers behind the nowcasted trends.

     
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    hdl: 10419/197608
    Schriftenreihe: EUROMOD working paper series ; EM 17, 7
    Umfang: 1 Online-Ressource (circa 31 Seiten), Illustrationen