Skip to main navigation Skip to main content
info(at)avldigital.remove-this.de
Deutsch English
Narrow Search
Search narrowed by
Last searches

Results for *

Displaying results 1 to 25 of 84.

  1. 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

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    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
  2. Nachhaltigkeit in Finanz- und Sozialpolitik
    Probleme und Lösungsansätze für den Transformationsprozess in Georgien
    Author: Petersen, Hans-Georg
    Published: 2007
    Publisher:  Univ., Potsdam

    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    RVK Categories: QL 000 ; QL 000
    Series: Finanzwissenschaftliche Diskussionsbeiträge : [...], Special series : G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik ; G-1
    Subjects: Finanzpolitik; Finanzausgleich; Steuerreform; Steuerwirkung; Mikrosimulation; Systemtransformation
    Other subjects: (stw)Finanzpolitik; (stw)Finanzausgleich; (stw)Steuerreform; (stw)Steuerwirkung; (stw)Mikrosimulation; (stw)Systemtransformation; (stw)Georgien; Georgien; Finanzpolitik; Sozialpolitik; Sustainable fiscal policy; tax reform; fiscal equalization; microsimulation; transformation; Georgien; Finanzpolitik; Sozialpolitik; Arbeitspapier; Graue Literatur
    Scope: 31 Bl., Kt., 30 cm
    Notes:

    Literaturverz. Bl. 29 - 31
  3. Einkommensteuerschätzung in Georgien
    Author: Jastrzembski, André
    Published: 2007
    Publisher:  Univ., Potsdam

    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    RVK Categories: QL 000 ; QL 000
    Series: Finanzwissenschaftliche Diskussionsbeiträge : [...], Special series : G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik ; G-5
    Subjects: Einkommensteuer; Steuerschätzung; Steuerstatistik; Mikrosimulation
    Other subjects: (stw)Einkommensteuer; (stw)Steuerschätzung; (stw)Steuerstatistik; (stw)Mikrosimulation; (stw)Georgien; tax estimation; microsimulation; income distribution; personal income tax; fiscal policy; Arbeitspapier; Graue Literatur
    Scope: 23 Bl., Kt., 30 cm
  4. 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

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 596
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    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
  5. Future fertility scenarios in Finland
    a computational forecasting approach
    Author: Ciganda, Daniel; Hellstrand, Julia; Myrskylä, Mikko
    Published: [2023]
    Publisher:  Max Planck Institute for Demographic Research, Rostock, Germany

    Access:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 473
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: MPIDR working paper ; WP 2023, 010 (February 2023)
    Subjects: fertility; Finland; computational modeling; microsimulation; demography; reproductiveprocess
    Scope: 1 Online-Ressource (circa 26 Seiten), Illustrationen
  6. The transformation of public policy analysis in times of crisis
    a microsimulation-nowcasting method using Big Data
    Author: O'Donoghue, Cathal; Sologon, Denisa M.
    Published: February 2023
    Publisher:  IZA - Institute of Labor Economics, Bonn, Germany

    The urgency of the two crises, especially the COVID-19 pandemic, revealed the inadequacy of traditional statistical datasets and models to provide a timely support to the decision-making process in times of volatility. Drawing upon advances in data... more

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 4
    Inter-library loan:
    No inter-library loan

     

    The urgency of the two crises, especially the COVID-19 pandemic, revealed the inadequacy of traditional statistical datasets and models to provide a timely support to the decision-making process in times of volatility. Drawing upon advances in data analytics for public policy and the increasing availability of real-time data, we develop and evaluate a method for real-time policy evaluations of tax and social protection policies. Our method goes beyond the state-of-the-art by implementing an aligned or calibrated microsimulation approach to generate a counterfactual income distribution as a function of more timely external data than the underlying income survey. We evaluate the simulation performance between our approach and the transition matrix approach by undertaking a nowcast for a historical crisis, judging against an actual change and each other. Nowcasting emerges as a useful methodology for examining up-to-date statistics on labour force participation, income distribution, prices, and income inequality. We find significant differences between approaches when the calibration involves structural heterogenous changes. The model replicates the changes in income distribution over one year; over the longer term, the model is able to capture the trend, but the precision of the levels weakens the further we get from the estimation year.

     
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/272564
    Series: Discussion paper series / IZA ; no. 15937
    Subjects: big data; policy analysis; nowcasting; microsimulation; COVID-19
    Scope: 1 Online-Ressource (circa 38 Seiten), Illustrationen
  7. Not that basic
    how level, design and context matter for the redistributive outcomes of universal basic income
    Author: Aerts, Elise; Marx, Ive; Verbist, Gerlinde
    Published: February 2023
    Publisher:  IZA - Institute of Labor Economics, Bonn, Germany

    Proponents of a basic income (BI) claim that it could bring significant reductions in financial poverty, on top of many other benefits, including greatly reduced administrative complexity and cost. Using microsimulation analysis in a comparative... more

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 4
    Inter-library loan:
    No inter-library loan

     

    Proponents of a basic income (BI) claim that it could bring significant reductions in financial poverty, on top of many other benefits, including greatly reduced administrative complexity and cost. Using microsimulation analysis in a comparative two-country setting, we show that the potential poverty-reducing impact of BI strongly depends on exactly how and where it is implemented. Implementing a BI requires far more choices than advocates seem to realize. The level at which the BI is set matters, but its exact specification matters even more. Which parts of the existing tax-benefit system are maintained, and which parts are abolished, modified or replaced? The impact of a BI, be it a low or a high one, thus strongly depends on the characteristics of the system that it is (partially) replacing or complementing, as well as the socio-economic context in which it is introduced. Some versions of BI could potentially help to reduce poverty but always at a significant cost and with substantial sections of the population incurring significant losses, which matters for political feasibility. A partial basic income complementing existing provisions appears to make more potential sense than a full basic income replacing them. The simplicity of BI, however, tends to be vastly overstated.

     
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/272579
    Series: Discussion paper series / IZA ; no. 15952
    Subjects: basic income; poverty; income distribution; policy interaction; microsimulation
    Scope: 1 Online-Ressource (circa 33 Seiten), Illustrationen
  8. Decomposition of the changes in household disposable income distribution in China
    Author: Gong, Chen; Sologon, Denisa M.; Nimeh, Zina; O'Donoghue, Cathal
    Published: January 2023
    Publisher:  IZA - Institute of Labor Economics, Bonn, Germany

    Studies have shown that the previously growing inequality in China has stabilized and even declined since 2008 (Kanbur et al., 2021), nevertheless, the drivers of the latest trans-formation in income inequality remain to be unraveled. We address this... more

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 4
    Inter-library loan:
    No inter-library loan

     

    Studies have shown that the previously growing inequality in China has stabilized and even declined since 2008 (Kanbur et al., 2021), nevertheless, the drivers of the latest trans-formation in income inequality remain to be unraveled. We address this research gap by examining the changes in the distribution of household disposable income and its drivers in China from 2010 to 2016. We apply the distributional decomposition method proposed by Bourguignon et al. (2008) and Sologon et al. (2021), and quantify the contribution of all factors into four general dimensions, (1) demographic composition, (2) labor market structure, (3) price and return, and (4) governmental transfers. This study considers not only the individual labor income as with existing literature, but also models other family incomes and social transfers to reflect the real economic conditions more accurately. The decomposition results show that all four factors contribute positively to the decline in income inequality during the period studied. The changes in urban labor market structure, specifically the general forms of employment, occupational and industrial structure, have been contributing as inequality augmenting factors.

     
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/272541
    Series: Discussion paper series / IZA ; no. 15914
    Subjects: income distribution; decomposition; income inequality; microsimulation; overtime comparison; labor market structure; demographic structure
    Scope: 1 Online-Ressource (circa 34 Seiten), Illustrationen
  9. The effectiveness of Minimum Income schemes in the EU
    Author: Almeida, Vanda; De Poli, Silvia; Hernández, Adrian
    Published: 2022 October
    Publisher:  ECINEQ, Society for the Study of Economic Inequality, [Verona]

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 726
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper series / ECINEQ, Society for the Study of Economic Inequality ; 627 (2022)
    Subjects: minimum income; coverage; adequacy; poverty; microsimulation; EUROMOD
    Scope: 1 Online-Ressource (circa 40 Seiten), Illustrationen
  10. Energy price increases and mitigation policies
    redistributive effects on Italian households
    Author: Bonfatti, Andrea; Giarda, Elena
    Published: June 2023
    Publisher:  CEFIN, Centro Studi di Banca e Finanza, Dipartimento di Economia Marco Biagi, Università di Modena e Reggio Emilia, Modena (Italy)

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 667
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Edition: This version: June 2023
    Series: CEFIN working papers ; no 92
    Subjects: microsimulation; redistribution; energy prices mitigation policies; energy consumption; energy poverty
    Scope: 1 Online-Ressource (circa 46 Seiten), Illustrationen
  11. Hypothetical tax-benefit reforms in Hungary
    shifting from tax relief to cash transfers for family support
    Author: Christl, Michael; Agúndez García, Ana
    Published: 2023 May
    Publisher:  ECINEQ, Society for the Study of Economic Inequality, [Verona]

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 726
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper series / ECINEQ, Society for the Study of Economic Inequality ; 648 (2023)
    Subjects: family benefits; reform; labor supply; discrete choice; microsimulation; EUROMOD
    Scope: 1 Online-Ressource (circa 28 Seiten), Illustrationen
  12. Armoederisico's en inkomensongelijkheid tot 2070
    projecties van het gereviseerde dynamische microsimulatiemodel MIDAS 2.0
    Author: Dekkers, Gijs J. M.; Desmet, Raphael; Van den Bosch, Karel
    Published: mei 2023
    Publisher:  [Federaal Planbureau], Brussel

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 809
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: Dutch
    Media type: Book
    Format: Online
    Series: Working paper / Federaal Planbureau ; 23, 3
    Subjects: microsimulation; demographic ageing; social security; pensions; poverty; inequality
    Scope: 1 Online-Ressource (circa 65 Seiten), Illustrationen
  13. Analyzing biases in genealogies using demographic microsimulation
    Author: Calderón-Bernal, Liliana P.; Alburez-Gutierrez, Diego; Zagheni, Emilio
    Published: [2023]
    Publisher:  Max Planck Institute for Demographic Research, Rostock, Germany

    Access:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 473
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: MPIDR working paper ; WP 2023, 034 (August 2023)
    Subjects: genealogies; microsimulation; biases; historical demography; kinship
    Scope: 1 Online-Ressource (circa 39 Seiten), Illustrationen
  14. Evaluating the impact of the 2023-2024 personal income tax reform in Rwanda
    an analysis using tax-benefit microsimulation modelling
    Author: Mahieu, Antoine de; Lastunen, Jesse; Mukangango, Jeannette; Harerimana, Theogene
    Published: June 2023
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    Establishing an equitable and efficient tax system is essential for reducing poverty, combating inequality, and fostering sustainable economic growth. Rwanda's government has recognized this and implemented significant changes to the personal income... more

    Access:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Resolving-System (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 248
    Inter-library loan:
    No inter-library loan

     

    Establishing an equitable and efficient tax system is essential for reducing poverty, combating inequality, and fostering sustainable economic growth. Rwanda's government has recognized this and implemented significant changes to the personal income tax schedule for 2023 and 2024 as part of broader tax reforms set forth in its Medium-Term Revenue Strategy. This study examines the fiscal and distributional effects of the personal income tax changes, employing a newly-created tax-benefit microsimulation model for Rwanda. Specifically, we compare the reform to a business-as-usual scenario with the previous income tax regime. The analysis shows that the reform enhances the disposable income of many workers, albeit at the expense of reduced government revenue. At the population level, the reform predominantly benefits the highest income deciles, who constitute the majority of income taxpayers in Rwanda. The lowest deciles, for the most part, remain unaffected by the changes.

     
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789292673819
    Other identifier:
    hdl: 10419/283769
    Series: WIDER working paper ; 2023, 73
    Subjects: income tax; poverty; inequality; Rwanda; microsimulation
    Scope: 1 Online-Ressource (circa 16 Seiten), Illustrationen
  15. Simulations of policy responses and interventions to promote inclusive adaptation to and recovery from the COVID-19 crisis in Ghana
    Author: Abrokwah, Edward; Araar, Abdelkrim; Acheampong, Vera; Cooke, Edgar F. A.; Appiah, Sarah
    Published: January 2023
    Publisher:  PEP, Partnership for Economic Policy, [Nairobi]

    Access:
    Verlag (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: PEP working paper series ; 2023, 01
    Subjects: Covid-19; poverty; inequality; microsimulation; policy; Ghana
    Scope: 1 Online-Ressource (circa 38 Seiten), Illustrationen
  16. Moving beyond expectations
    from cohort-component to microsimulation projections
    Author: Jia, Zhiyang; Leknes, Stefan; Løkken, Sturla Andreas
    Published: March 2023
    Publisher:  Statistics Norway, Research Department, Oslo

    Population projections are predominantly made using the cohort-component method (CCM). The opportunities for further development within that framework are limited. Lately, with advances in technical and computational capacity, the microsimulation... more

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 619
    Inter-library loan:
    No inter-library loan

     

    Population projections are predominantly made using the cohort-component method (CCM). The opportunities for further development within that framework are limited. Lately, with advances in technical and computational capacity, the microsimulation framework has become a serious contender. In contrast to CCM, it allows for rich com-plexity of behavior and provides insights on projection uncertainty. Still, demographers have been reluctant to apply this framework, which may be due to lack of guidance. We contribute by clarifying underlying CCM assumptions, translating a multi-regional version of the model into a dynamic spatial microsimulation model, and discuss the usefulness of prediction intervals for planning. Using data for Norway, we demonstrate that the re-sults for the two models are equivalent, even for very small subgroups, and converge with relatively few simulations. The model can easily be amended with additional indi-vidual heterogeneity, facilitating more accurate representations of population dynamics.

     
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Discussion papers / Statistics Norway, Research Department ; 999
    Subjects: Population projections; microsimulation; cohort-component method; uncertainty; multi-regional; small area
    Scope: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  17. The distributional impact of the wage supplement scheme on households in Malta
    insights from EUROMOD
    Author: Said, Riana; Vella, Stephanie
    Published: September 2022
    Publisher:  [Economic Policy Department, Ministry for Finance and Employment, Malta], [Floriana]

    Access:
    Verlag (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    ZSS 23
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working papers series / Economic Policy Department, Ministry for Finance, Malta ; WP 2023, 01
    Subjects: Covid-19; pandemic; income distribution; microsimulation; wage supplement; short-time work scheme; unemployment; Malta
    Scope: 1 Online-Ressource (circa 18 Seiten), Illustrationen
  18. Automation and income inequality in Europe
    Author: Doorley, Karina; Gromadzki, Jan; Lewandowski, Piotr; Tuda, Dora; Van Kerm, Philippe
    Published: October 2023
    Publisher:  IZA - Institute of Labor Economics, Bonn, Germany

    We study the effects of robot penetration on household income inequality in 14 European countries between 2006-2018, a period marked by the rapid adoption of industrial robots. Automation reduced relative hourly wages and employment of more exposed... more

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 4
    Inter-library loan:
    No inter-library loan

     

    We study the effects of robot penetration on household income inequality in 14 European countries between 2006-2018, a period marked by the rapid adoption of industrial robots. Automation reduced relative hourly wages and employment of more exposed demographic groups, similarly to the results for the United States. Using robot-driven wage and employment shocks as input to the EUROMOD microsimulation model, we find that automation had minor effects on income inequality. Household labour income diversification and tax and welfare policies largely absorbed labour market shocks caused by automation. Transfers played a key role in cushioning the transmission of these shocks to household incomes.

     
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/282626
    Series: Discussion paper series / IZA ; no. 16499
    Subjects: robots; automation; tasks; income inequality; wage inequality; microsimulation
    Scope: 1 Online-Ressource (circa 47 Seiten), Illustrationen
  19. A reform option for pension fund contribution as tax expenditure in South Africa
    a microsimulation model approach using tax administrative data
    Author: Jansen, Ada; Ngobeni, Winile; Steyn, Wynnona
    Published: November 2023
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    South Africa has a progressive broad-based personal income tax system with relatively few tax expenditures. The two most important are the medical contribution plus additional tax credits for medical expenses, and the deductions allowed for... more

    Access:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Resolving-System (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 248
    Inter-library loan:
    No inter-library loan

     

    South Africa has a progressive broad-based personal income tax system with relatively few tax expenditures. The two most important are the medical contribution plus additional tax credits for medical expenses, and the deductions allowed for retirement contributions. A pertinent question for tax reform in South Africa is whether redistributive gains can be achieved by restructuring expenditures in the personal income tax system. This paper considers the redistributive implications of converting the tax deduction for retirement contributions to a tax credit. This would build on the gains achieved by introducing a medical tax credit system in 2012. We analyse the tax revenue gains/losses of income groups and in total in terms of distributional effects and progressivity outcomes using a static microsimulation model based on data for the 2019/20 tax year. We find a high concentration of taxpayers in terms of taxable income and retirement contributions. The concentration of contributions is highly skewed towards lower- and middle-income earners, whose annual contribution amounts are low compared with higherincome earners. We recommend a conversion rate that considers the current distribution of taxpayers contributing to retirement funds. Converting the pension contribution deduction to a tax credit would raise additional revenue and make the tax system more progressive, benefiting low-income earners with marginal tax rates of less than the proposed conversion rate. The revenue gained would provide increased fiscal space to fund social expenditure or reduce government debt. Further distributional and behavioural analyses are needed on low-income earners and those earning below/above the minimum tax threshold, to refine understanding of the impact on lowand middle-income earners' contributions to retirement funds.

     
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789292674472
    Other identifier:
    hdl: 10419/283835
    Series: WIDER working paper ; 2023, 139
    Subjects: retirement fund contribution; tax expenditure; microsimulation; tax credit
    Scope: 1 Online-Ressource (circa 29 Seiten)
  20. Automation and income inequality in Europe
    Author: Doorley, Karina; Gromadzki, Jan; Lewandowski, Piotr; Tuda, Dora; Van Kerm, Philippe
    Published: 2023
    Publisher:  INEQ, Economics of Inequality Research Institute, WU Vienna, Wien

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 366
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: INEQ working paper series ; #29
    Subjects: robots; automation; tasks; income inequality; wage inequality; microsimulation
    Scope: 1 Online-Ressource (circa 47 Seiten), Illustrationen
  21. The LOTTE system of tax microsimulation models
    Author: Jia, Zhiyang; Larsen, Bodil M.; Lian, Bård; Nesbakken, Runa; Nygård, Odd E.; Thoresen, Thor Olav; Vattø, Trine Engh
    Published: November 2023
    Publisher:  Statistics Norway, Research Department, Oslo

    Microsimulation models of the LOTTE system are key tools for tax policy-making in Norway and are extensively used in the budget process. The aim of this paper is to give an overview of the different modules in the LOTTE family - a non-behavioral... more

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 619
    Inter-library loan:
    No inter-library loan

     

    Microsimulation models of the LOTTE system are key tools for tax policy-making in Norway and are extensively used in the budget process. The aim of this paper is to give an overview of the different modules in the LOTTE family - a non-behavioral tax-benefit model for personal income tax (LOTTESkatt), a labor supply model (LOTTE-Arbeid), and a model for distributional effects of commodity taxation (LOTTE-Konsum). In addition to providing descriptions of the designs of the three microsimulation models, we give examples of how the models are used in practical and academic work.

     
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Discussion papers / Statistics Norway, Research Department ; 1009
    Subjects: microsimulation; tax-benefit model; labor supply; commodity taxation
    Scope: 1 Online-Ressource (circa 30 Seiten), Illustrationen
  22. La revisione delle misure di contrasto alla povertà in Italia
    Author: Bovini, Giulia; Dicarlo, Emanuele; Tomasi, Antonella
    Published: [2023]
    Publisher:  Banca d'Italia, [Rom]

    Access:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Verlag (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 547
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: Italian
    Media type: Book
    Format: Online
    Other identifier:
    Series: Questioni di economia e finanza / Banca d'Italia ; number 820 (Dicembre 2023)
    Subjects: basic income; poverty; redistribution; microsimulation; occupation
    Scope: 1 Online-Ressource (circa 19 Seiten), Illustrationen
  23. Einkommensteuerschätzung in Georgien
    Author: Jastrzembski, André
    Published: 2008
    Publisher:  Universität Potsdam, Potsdam

    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Online
    Other identifier:
    RVK Categories: QL 000 ; QL 000
    Series: Finanzwissenschaftliche Diskussionsbeiträge / Special series G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik ; G-05
    Subjects: Einkommensteuer; Steuerschätzung; Steuerstatistik; Mikrosimulation
    Other subjects: (stw)Einkommensteuer; (stw)Steuerschätzung; (stw)Steuerstatistik; (stw)Mikrosimulation; (stw)Georgien; tax estimation; microsimulation; income distribution; personal income tax; fiscal policy; Arbeitspapier; Graue Literatur
    Scope: Online-Ressource
  24. Banking stress scenarios for public debt projections
    Published: 2015
    Publisher:  Europ. Comm., Directorate-General for Economic and Financial Affairs, Brussels

    Location:
    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
    Signature:
    EDZ online a
    Inter-library loan:
    No inter-library loan

    Location:
    Thüringer Universitäts- und Landesbibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 289 (548)
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789279448188
    Other identifier:
    Series: Array ; 548
    Subjects: public debt; debt sustainability; contingent liabilities; banking crisis; microsimulation
    Scope: Online-Ressource (32 S.), graph. Darst.
  25. Les biographies du modèle Destinie II
    rebasage et projection
    Author: Bachelet, Marion; Leduc, Aude; Marino, Anthony M.
    Published: 2014
    Publisher:  INSEE, [Malakoff]

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Language: French
    Media type: Book
    Format: Online
    Series: Document de travail / Direction des Études et Synthèses Économiques ; 2014/01
    Subjects: microsimulation; pensions; retirement behavior
    Scope: Online-Ressource (44, X S.), graph. Darst.
    Notes:

    Zsfassung in engl. Sprache