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  1. The effect of college education on health and mortality
    evidence from Canada
    Published: Decembre 2018
    Publisher:  CIRANO, Centre interuniversitaire de recherche en analyse des organisations, Montréal

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    Language: English
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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
  2. Nachhaltigkeit in Finanz- und Sozialpolitik
    Probleme und Lösungsansätze für den Transformationsprozess in Georgien
    Published: 2007
    Publisher:  Univ., Potsdam

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    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
    Published: 2007
    Publisher:  Univ., Potsdam

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    Language: German
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    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. Einkommensteuerschätzung in Georgien
    Published: 2008
    Publisher:  Universität Potsdam, Potsdam

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    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
  5. Piecemeal modelling of the effects of joint direct and indirect tax reforms
    Published: [2018]
    Publisher:  KU Leuven, Department of Economics, Leuven

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    Language: English
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    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
  6. Microsimulation tools for the evaluation of fiscal policy reforms at the Banco de España
    Published: 2017
    Publisher:  Banco de España, Madrid

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    Series: Documentos ocasionales / Banco de España ; no. 1707
    Subjects: microsimulation; Spain; personal income tax; value added tax; excise duties
    Scope: 1 Online-Ressource (circa 45 Seiten), Illustrationen
  7. ZEW-EviSTA
    a microsimulation model of the German tax and transfer system
    Published: [2022]
    Publisher:  ZEW - Leibniz Centre for European Economic Research, Mannheim, Germany

    This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating fiscal... more

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    This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating fiscal effects, labor market outcomes as well as distributional impacts the model allows for a comprehensive ex ante analysis of reform proposals. Heterogeneity analyses targeting specific subgroups of the population are feasible, too. The present article describes which data sources are used for the simulation, how key features of the German tax and transfer system are implemented, which simulation methods are employed to analyze policy changes and how the model is validated against official statistics. Moreover, by providing examples of the outputs which ZEW-EviSTA generates the paper gives an idea of the questions that can be answered using the model.

     

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/261378
    Edition: First version: June 2022
    Series: Discussion paper / ZEW ; no. 22, 026 (07/2022)
    Subjects: microsimulation; tax system; tax policy; labour market; labour supply; labourdemand; Germany; policy analysis
    Scope: 1 Online-Ressource (62 Seiten), Illustrationen
  8. The zombification of the economy?
    assessing the effectiveness of French government support during COVID-19 lockdown
    Published: [2022]
    Publisher:  LEM, Laboratory of Economics and Management, Institute of Economics, Scuola Superiore Sant'Anna, Pisa, Italy

    This paper evaluates the risk of zombification of the French economy during the sanitary crisis, as a result of the unconditional financial support provided to firms by public authorities. We develop a simple theoretical framework based on a... more

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    This paper evaluates the risk of zombification of the French economy during the sanitary crisis, as a result of the unconditional financial support provided to firms by public authorities. We develop a simple theoretical framework based on a partial-equilibrium model to simulate the liquidity and solvency stress faced by a large panel of French firms and assess the impact of government support measures. Simulation results suggest that those policies helped healthy but illiquid firms to withstand the shock caused by the pandemic. Moreover, the analysis finds no evidence of a "zombification effect", as government support has not disproportionately benefited less productive companies.

     

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    hdl: 10419/266090
    Series: LEM working paper series ; 2022, 20 (July 2022)
    Subjects: Covid-19; zombie firms; job-retention schemes; microsimulation; policy evaluation
    Scope: 1 Online-Ressource (circa 34 Seiten), Illustrationen
  9. The "robot economy" and optimal taxtransfer reforms
    Published: [2022]
    Publisher:  CHILD, Centre for Household, Income, Labour and Demographic Economics, Collegio Carlo Alberto, Università degli studi di Torino, [Torino]

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    Series: CHILD working papers ; no. 101 (April 2022)
    Subjects: empirical optimal taxation; microsimulation; microeconometrics; evaluation of tax-transfer rules; equilibrium; robot economy
    Scope: 1 Online-Ressource (circa 57 Seiten)
  10. Microsimulation approaches to studying shocks and social protection in selected developing economies
    Published: June 2022
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    This paper calculates automatic stabilization in Ghana, South Africa, and Ecuador to explain income cushioning amid income and demand shocks. Fiscal policies within these countries are also stress tested to gauge welfare contingencies and insurance.... more

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    This paper calculates automatic stabilization in Ghana, South Africa, and Ecuador to explain income cushioning amid income and demand shocks. Fiscal policies within these countries are also stress tested to gauge welfare contingencies and insurance. A discretionary action approach is adopted for Ghana as it fails shock resistance tests by introducing additional safety nets that improve welfare. For the three countries, income stabilization ranges from 1 to 22 per cent while demand stabilization ranges from 4 to 25 per cent. Ranging from nil to 46 per cent, a new concept of poverty stabilization is formalized to measure vulnerability. Results from the study reveal how the existing social policy structure cushions households.

     

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    ISBN: 9789292672027
    Other identifier:
    hdl: 10419/267820
    Series: WIDER working paper ; 2022, 71
    Subjects: developing countries; shocks; social protection; fiscal policy; microsimulation
    Scope: 1 Online-Ressource (circa 39 Seiten), Illustrationen
  11. Tax-benefit microsimulation model in Rwanda
    a feasibility study
    Published: [2022]
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    This paper assesses the feasibility of developing a tax and benefit microsimulation model in Rwanda. Tax-benefit microsimulation can be used to explore ways in which national development goals can be achieved in a cost-effective manner, and to assess... more

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    This paper assesses the feasibility of developing a tax and benefit microsimulation model in Rwanda. Tax-benefit microsimulation can be used to explore ways in which national development goals can be achieved in a cost-effective manner, and to assess the distributional effects of more comprehensive social security arrangements. The paper presents an account of Rwanda's tax and benefit policies as well as a possible underpinning dataset-the Integrated Household Living Conditions Survey-for a tax-benefit microsimulation model, concluding that developing such a model for Rwanda would be feasible.

     

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    ISBN: 9789292672034
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    hdl: 10419/267821
    Series: WIDER working paper ; 2022, 72
    Subjects: tax; benefit; revenue; microsimulation
    Scope: 1 Online-Ressource (circa 53 Seiten), Illustrationen
  12. Universal basic income programs
    how much would taxes need to rise? : evidence for Brazil, Chile, India, Russia, and South Africa
    Published: 2021 June
    Publisher:  ECINEQ, Society for the Study of Economic Inequality, [Verona]

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    Series: Working paper series / ECINEQ, Society for the Study of Economic Inequality ; 582 (2021)
    Subjects: Universal basic income; microsimulation; inequality; poverty; tax incidence
    Scope: 1 Online-Ressource (circa 38 Seiten), Illustrationen
  13. The zombification of the economy?
    assessing the effectiveness of french government support during covid-19 lockdown
    Published: [2022]
    Publisher:  OFCE, Paris, France

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    Series: Sciences Po OFCE working paper ; no 2022, 13
    Subjects: Covid-19; zombie firms; job-retention schemes; microsimulation; policy evaluation
    Scope: 1 Online-Ressource (circa 38 Seiten), Illustrationen
  14. The zombification of the economy?
    assessing the effectiveness of French government support during Covid-19 lockdown
    Published: July 2022
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    This paper evaluates the risk of zombification of the French economy during the sanitary crisis, as a result of the unconditional financial support provided to firms by public authorities. We develop a simple theoretical framework based on a... more

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    This paper evaluates the risk of zombification of the French economy during the sanitary crisis, as a result of the unconditional financial support provided to firms by public authorities. We develop a simple theoretical framework based on a partial-equilibrium model to simulate the liquidity and solvency stress faced by a large panel of French firms and assess the impact of government support measures. Simulation results suggest that those policies helped healthy but illiquid firms to withstand the shock caused by the pandemic. Moreover, the analysis finds no evidence of a "zombification effect", as government support has not disproportionately benefited less productive companies.

     

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    hdl: 10419/263780
    Series: CESifo working paper ; no. 9850 (2022)
    Subjects: Covid-19; zombie firms; job-retention; schemes; microsimulation; policy evaluation
    Scope: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  15. Universal, targeted or both
    effects of different child support policies on labour supply and poverty : a simulation study
    Published: 25.04.2022
    Publisher:  Institute for Employment Research of the Federal Employment Agency, Nürnberg, Germany

    We study a set of hypothetical reforms of child benefits in Germany, using a static tax-benefit microsimulation model augmented with endogenous labour supply and take-up choices (IAB-MSM). We distinguish between a reform of the universal... more

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    We study a set of hypothetical reforms of child benefits in Germany, using a static tax-benefit microsimulation model augmented with endogenous labour supply and take-up choices (IAB-MSM). We distinguish between a reform of the universal non-means-tested child benefit, a reform of the mean-tested child benefit under the minimum income scheme, and a combination of both. Since the reforms are associated with different fiscal costs, we consider two different budget closures: an increase in the income tax or a consumption tax. The model simulates the impacts of the reforms on household income, poverty and labour supply. We find that improvements in the means-tested child benefit are well-targeted: They provide a high level of poverty reduction with a low fiscal impact at the cost of reduced labour supply incentives for low-income families. When unconditional benefits are increased, the effect on overall income inequality is more pronounced at the cost of reduced labour supply incentives for middle- and high-income families. Finally, when combined, the two approaches show synergies, particularly in the form of improved poverty reduction. Wir untersuchen hypothetische Reformen der wichtigsten Transferleistungen für Kinder in Deutschland: eine Reform des nicht bedarfsgeprüften Kindergeldes, eine Reform der Kinderregelbedarfe im Rahmen der Grundsicherung und eine Kombination aus beiden Leistungen. Mit Hilfe eines statischen Steuer-Transfer Mikrosimulationsmodells (IAB-MSM), das auch endogene Arbeitsangebots- und Inanspruchnahmeentscheidungen abbildet, untersuchen wir die Auswirkungen der Reformen auf die Einkommensverteilung, relative Armut und das Arbeitsangebot von Eltern. Da die Reformen mit unterschiedlichen fiskalischen Kosten verbunden sind, verwenden wir zwei alternative Ansätze zum Ausgleich des Staatshaushalts: eine Erhöhung der Einkommensteuer oder eine erhöhte Konsumsteuer. Wir zeigen, dass eine Erhöhung der Kinderregelbedarfe zu einer erheblichen Verringerung der relativen Armut bei gleichzeitig relativ geringen fiskalischen Kosten führt. Allerdings ist die Erhöhung der Kinderregelbedarfe mit einem Rückgang des Arbeitsangebots von Familien mit niedrigem Einkommen verbunden. Eine alternative Erhöhung des Kindergeldes wirkt sich vergleichsweise stärker auf den Rückgang der Einkommensungleichheit (gemessen am Gini-Koeffizienten) aus, allerdings auf Kosten geringerer Arbeitsanreize für Familien mit mittlerem und hohem Einkommen. Die Gegenfinanzierung der Reformkosten - insbesondere bei einer progressiv wirkenden Einkommensteuererhöhung - verstärkt den Rückgang der relativen Armut und der Einkommensungleichheit, während gleichzeitig das Arbeitskräfteangebot erheblich reduziert wird.

     

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    hdl: 10419/262186
    Series: IAB-discussion paper ; 2022, 6
    Subjects: child benefits; inequality; labour supply; microsimulation
    Scope: 1 Online-Ressource (circa 49 Seiten), Illustrationen
  16. Social protection for working-age women in Tanzania
    exploring past policy trajectories and simulating future paths
    Published: July 2022
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    Tanzania has expanded its social protection framework significantly over the past decade, but the country continues to grapple with important gender inequalities. This paper examines, first, the evolution and effects of Tanzania's social protection... more

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    Tanzania has expanded its social protection framework significantly over the past decade, but the country continues to grapple with important gender inequalities. This paper examines, first, the evolution and effects of Tanzania's social protection policies since the 2000s, from the perspective of working-age women. Drawing on a scoping review of diverse evidence, the paper shows that despite progressive legislative reforms and policy efforts to extend social assistance and insurance arrangements, significant inequalities in access to social protection persist for women across the formal and informal sectors. Second, this paper explores, through microsimulations, the potential benefits of introducing a child grant scheme for families as an instrument for gender-responsive social protection expansion. The simulation findings indicate that introducing child grants allocated to the main caregiver has great potential to promote women's empowerment and the achievement of SDGs in Tanzania.

     

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    ISBN: 9789292672133
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    hdl: 10419/267836
    Series: WIDER working paper ; 2022, 82
    Subjects: social protection; Tanzania; women; gender; microsimulation; social insurance; social assistance
    Scope: 1 Online-Ressource (circa 38 Seiten), Illustrationen
  17. The effectiveness of Minimum Income schemes in the EU
    Published: 2022
    Publisher:  European Commission, Seville

    Minimum Income (MI) schemes are essential to alleviate poverty and guarantee a last-resort safety net to households with insufficient resources. Assessing the effectiveness of MI schemes in poverty reduction is challenging. Studies based on survey... more

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    Minimum Income (MI) schemes are essential to alleviate poverty and guarantee a last-resort safety net to households with insufficient resources. Assessing the effectiveness of MI schemes in poverty reduction is challenging. Studies based on survey microdata are usually subject to a bias because households with very low incomes tend to underreport benefit receipts. Studies based on microsimulation models tend to overestimate these benefits mainly due to lack of data on take-up and non-income eligibility conditions. In this paper, we attempt to tackle these challenges to provide an integrated and consistent evaluation of the effectiveness of MI schemes in the European Union (EU). We develop a simple method that calibrates the simulation of MI schemes in the microsimulation model EUROMOD to obtain a new 'closer to reality' baseline simulation of each EU Member State's scheme. We then use this corrected baseline to evaluate existing MI schemes, investigating their degree of coverage and adequacy, their poverty-alleviating effects and their overall cost. Finally, we explore the effects of possible (theoretical) reforms, implementing sequential changes to the levels of coverage and adequacy, towards eradicating the extent of extreme poverty. The main takeaways are that the contribution of MI support to poverty elimination is still rather limited in some EU countries and that action could be taken to increase coverage and adequacy at a relatively low financial cost.

     

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    hdl: 10419/280869
    Series: JRC working papers on taxation and strucutral reforms ; no 2022, 09
    JRC technical report
    Subjects: minimum income; coverage; adequacy; poverty; microsimulation; EUROMOD
    Scope: 1 Online-Ressource (circa 42 Seiten), Illustrationen
  18. The role of automatic stabilizers and emergency tax-benefit policies during the COVID-19 pandemic in Ecuador
    Published: January 2021
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

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

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

     

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    ISBN: 9789292569389
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    hdl: 10419/229405
    Series: WIDER working paper ; 2021, 4
    Subjects: COVID-19; microsimulation; poverty; inequality; Ecuador
    Scope: 1 Online-Ressource (circa 29 Seiten), Illustrationen
  19. Novel welfare state responses in times of crises
    COVID-19 Crisis vs. the Great Recession
    Published: 2021 January
    Publisher:  ECINEQ, Society for the Study of Economic Inequality, [Verona]

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    Series: Working paper series / ECINEQ, Society for the Study of Economic Inequality ; 573 (2021)
    Subjects: COVID-19 crisis; Great Recession; social policy responses; income losses; living standards; microsimulation
    Scope: 1 Online-Ressource (circa 35 Seiten), Illustrationen
  20. Taxing income or consumption: macroeconomic and distributional effects for Italy
    Published: November 2021
    Publisher:  European Commission, Seville

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

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

     

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    Series: JRC working papers on taxation and strucutral reforms ; no 2021, 13
    Subjects: computable general equilibrium; overlapping generations; taxation; microsimulation; Italy; tax shift
    Scope: 1 Online-Ressource (circa 61 Seiten), Illustrationen
  21. The "robot economy" and optimal taxtransfer reforms
    Published: March 2022
    Publisher:  IZA - Institute of Labor Economics, Bonn, Germany

    Globalization and automation might imply deep changes on the labour market. An important policy issue is whether and how the tax-transfer rules should be reformed to cope with those changes. While the prevailing response has consisted of more... more

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    Globalization and automation might imply deep changes on the labour market. An important policy issue is whether and how the tax-transfer rules should be reformed to cope with those changes. While the prevailing response has consisted of more sophisticated designs of mean-testing and targeting, we also witness an increasing interest in policies inspired by simplicity and universality. In this paper we take the latter route. Using a combination of behavioural microsimulation and numerical optimization, we look for a social welfare optimal tax-transfer rule within a flexible class where total household disposable income is a 4th polynomial in total household taxable income. We use a model of household labour supply that makes it possible to account for equilibrium constraints and to evaluate the effects of exogenous labour demand shocks. We consider two stylized scenarios: the Jobless Economy (the robots take over 10% of jobs at every skill-level) and the Polarized Economy (the robots take over 10% of the unskilled jobs while skilled jobs increase by 10%). We compare the social welfare performance of the polynomial optimal rules and of the current rules under the Current Economy scenario and under the alternative Jobless Economy and the Polarized Economy scenarios. We present results using the 2015 EU-SILC data sets for France, Germany, Italy and Luxembourg. The polynomial optimal rules feature a universal basic income and an almost flat marginal tax rate profile and are social welfare-superior under the Current Economy scenario in all the countries and also under the alternative scenarios in France, Germany and Italy.

     

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    Source: Union catalogues
    Language: English
    Media type: Book
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    hdl: 10419/263414
    Series: Discussion paper series / IZA ; no. 15198
    Subjects: empirical optimal taxation; microsimulation; microeconometrics; evaluation of tax-transfer rules; equilibrium; robot economy
    Scope: 1 Online-Ressource (circa 58 Seiten)
  22. Universal basic income, taxes, and the poor
    Published: [2022]
    Publisher:  Tulane University, Department of Economics, New Orleans, LA

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    Language: English
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    Series: Tulane Economics working paper series ; 2205 (September 2022)
    Subjects: universal basic income; microsimulation; inequality; poverty; tax incidence
    Scope: 1 Online-Ressource (circa 19 Seiten)
  23. Dynamics of health expectancy
    an introduction to multiple multistate method (MMM)
    Published: [2023]
    Publisher:  CEPAR, ARC Centre of Excellence in Population Ageing Research, [Kensington, NSW]

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    Series: Working paper / CEPAR, ARC Centre of Excellence in Population Ageing Research ; 2023, 01
    Subjects: multistate model; discrete-time Markov processes; microsimulation; health expectancy; VAR model
    Scope: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  24. The effect of COVID-19 and emergency policies on Colombian households' income
    Published: enero de 2021
    Publisher:  [Universidad Externado de Colombia, Facultad de Economía], [Bogotá, Colombia]

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    Series: Documentos de trabajo / Universidad Externado de Colombia, Facultad de Economia ; no 67 (2021)
    Subjects: COVID-19; pandemic; poverty; income distribution; subsidies; microsimulation; Colombia
    Scope: 1 Online-Ressource (circa 32 Seiten), Illustrationen
  25. The redistributive effects of inflation
    a microsimulation analysis for Italy
    Published: [2022]
    Publisher:  Banca d'Italia, [Rom]

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    Series: Questioni di economia e finanza / Banca d'Italia ; number 738 (December 2022)
    Subjects: inflation; energy; redistribution; inequality; microsimulation
    Scope: 1 Online-Ressource (circa 22 Seiten), Illustrationen