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Displaying results 26 to 50 of 84.

  1. Modalités d’application des réformes des retraites et prévisibilité du montant de pension
    Author: Aubert, Patrick
    Published: 2014
    Publisher:  INSEE, [Malakoff]

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    Source: Union catalogues
    Language: French
    Media type: Book
    Format: Online
    Series: Document de travail / Direction des Études et Synthèses Économiques ; 2014/04
    Subjects: pension system; microsimulation
    Scope: Online-Ressource (30, X S.), graph. Darst.
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    Zsfassung in engl. Sprache
  2. Putting subjective wellbeing to use for ex-ante policy evaluation
    Author: Jara, H. Xavier; Schokkaert, Erik
    Published: [2016]
    Publisher:  KU Leuven, Center for Economic Studies, Faculty of Economics and Business, Leuven

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    Language: English
    Media type: Book
    Format: Online
    Series: Discussion paper series / KU Leuven, Center for Economic Studies ; DPS16, 24 (October 2016)
    Subjects: disposable income; satisfaction; equivalent income; microsimulation
    Scope: 1 Online-Ressource (circa 38 Seiten), Illustrationen
  3. Evaluating options for shifting tax burden to top income earners
    Author: Onrubia, Jorge; Picos, Fidel; Rodado, María del Carmen
    Published: November 2015
    Publisher:  FEDEA, [Madrid]

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    Language: English
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    Series: Documento de trabajo / FEDEA ; 2015, 12
    Subjects: Einkommensverteilung; Einkommensteuertarif; Steuerreform; Verteilungswirkung; Simulation; Spanien; inequality; redistribution; top incomes; decomposition; microsimulation
    Scope: 1 Online-Ressource (circa 26 Seiten), Illustrationen
  4. Spatial microsimulation estimates of household income distributions in London boroughs, 2001 and 2011
    Author: Fenton, Alex
    Published: 2016
    Publisher:  Centre for Analysis of Social Exclusion, London School of Economics, London

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    Language: English
    Media type: Book
    Format: Online
    Series: [CASE papers] ; CASE/196 (July 2016)
    Subjects: microsimulation; income estimation; poverty; spatial inequality
    Scope: 1 Online-Ressource (circa 31 Seiten), Illustrationen
  5. The effect of COVID-19 and emergency policies on Colombian households' income
    Author: Corredor, Federico; Ríos, Paola; Rodriguez, David
    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
  6. The zombification of the economy?
    assessing the effectiveness of french government support during covid-19 lockdown
    Author: Guerini, Mattia; Nesta, Lionel; Ragot, Xavier; Schiavo, Stefano
    Published: [2022]
    Publisher:  OFCE, Paris, France

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    Media type: Book
    Format: Online
    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
  7. The zombification of the economy?
    assessing the effectiveness of French government support during COVID-19 lockdown
    Author: Guerini, Mattia; Nesta, Lionel; Ragot, Xavier; Schiavo, Stefano
    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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    Language: English
    Media type: Book
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    Other identifier:
    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
  8. The zombification of the economy?
    assessing the effectiveness of French government support during Covid-19 lockdown
    Author: Guerini, Mattia; Nesta, Lionel; Ragot, Xavier; Schiavo, Stefano
    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
  9. Distributional effects of carbon pricing by transport fuel taxation
    Author: Jacobs, Leif; Quack, Lara; Mechtel, Mario
    Published: [2021]
    Publisher:  Leuphana Universität Lüneburg, Institut für Volkswirtschaftslehre, Lüneburg

    We introduce a new microsimulation model built on household transport data to study the distributional effects of carbon-based fuel taxation of private road transport in Germany. Our data includes annual mileage at the car-level, the distinction... more

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    We introduce a new microsimulation model built on household transport data to study the distributional effects of carbon-based fuel taxation of private road transport in Germany. Our data includes annual mileage at the car-level, the distinction between fuel types, as well as car-specific fuel consumption, allowing for a very detailed analysis. The model allows focusing on different types of households as well as identifying effect heterogeneity across the income distribution. We compare the recent fuel tax scheme with three policy reform scenarios to empirically test several hypotheses regarding distributional effects of carbon pricing. We find that the legal status quo of the fuel tax has overall regressive effects, with the tax on petrol acting regressive and the tax on diesel acting progressive. A transformation of the current tax into a revenue-neutral carbon-harmonised fuel tax yields a progressive distributional effect, while an introduction of a new carbon tax on transport fuels is neither clearly regressive nor progressive. Combining both tax schemes also has non-regressive effects. Our results suggest that policy makers face various options for pricing road transport greenhouse gas emissions without causing an overall disproportionate tax burden on low-income households.

     
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    Language: English
    Media type: Book
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    Other identifier:
    hdl: 10419/251591
    Series: University of Lüneburg working paper series in economics ; no. 405 (December 2021)
    Subjects: carbon pricing; fuel tax; distributional effects; road transport; microsimulation; ex-ante impact assessment
    Scope: 1 Online-Ressource (circa 57 Seiten), Illustrationen
  10. Universal basic income programs
    how much would taxes need to rise? : evidence for Brazil, Chile, India, Russia, and South Africa
    Author: Enami, Ali; Gentilini, Ugo; Larroulet, Patricio; Lustig, Nora; Monsalve, Emma; Quan, Siyu; Rigolini, Jamele
    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
  11. Social protection for working-age women in Tanzania
    exploring past policy trajectories and simulating future paths
    Author: Lambin, Roosa; Nyyssölä, Milla; Bernigaud, Alexis
    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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    Language: English
    Media type: Ebook
    Format: Online
    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
  12. The "robot economy" and optimal taxtransfer reforms
    Author: Colombino, Ugo; Islam, Nizamul
    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)
  13. Microsimulation approaches to studying shocks and social protection in selected developing economies
    Author: Adu-Ababio, Kwabena
    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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    Language: English
    Media type: Ebook
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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
  14. Tax-benefit microsimulation model in Rwanda
    a feasibility study
    Author: Hakizimana, Naphtal; Karangwa, John; Lastunen, Jesse; Nsabimana, Aimable; Murasi, Innocente; Niyigena, Lucie; Noble, Michael; Wright, Gemma
    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
  15. ZEW-EviSTA
    a microsimulation model of the German tax and transfer system
    Author: Buhlmann, Florian; Hebsaker, Michael; Kreuz, Tobias; Schmidhäuser, Jakob; Siegloch, Sebastian; Stichnoth, Holger
    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
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    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
  16. Universal, targeted or both
    effects of different child support policies on labour supply and poverty : a simulation study
    Author: Bruckmeier, Kerstin; D'Andria, Diego; Wiemers, Jürgen
    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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    Source: Union catalogues
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    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/262186
    Series: IAB-discussion paper ; 2022, 6
    Subjects: child benefits; inequality; labour supply; microsimulation
    Scope: 1 Online-Ressource (circa 49 Seiten), Illustrationen
  17. The "robot economy" and optimal taxtransfer reforms
    Author: Colombino, Ugo; Islam, Nizamul
    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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    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)
  18. The effectiveness of Minimum Income schemes in the EU
    Author: Almeida, Vanda; De Poli, Silvia; Hernández, Adrian
    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
  19. The redistributive effects of inflation
    a microsimulation analysis for Italy
    Author: Curci, Nicola; Savegnago, Marco; Zevi, Giordano; Zizza, Roberta
    Published: [2022]
    Publisher:  Banca d'Italia, [Rom]

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    VS 547
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    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
  20. Research paper
    analysing the distributional implications of the 2022 policy measures for Malta
    Author: Said, Riana; Vella, Stephanie
    Published: November 2022
    Publisher:  [Economic Policy Department, Ministry for Finance and Financial Services, Malta], [Floriana]

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    Series: Working papers / Economic Policy Department, Ministry for Finance and Financial Services, Malta ; WP 2022, 01
    Subjects: income distribution; microsimulation; Malta
    Scope: 1 Online-Ressource (circa 12 Seiten), Illustrationen
  21. Universal basic income, taxes, and the poor
    Author: Lustig, Nora; Martinez Pabon, Valentina
    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)
  22. Dynamics of health expectancy
    an introduction to multiple multistate method (MMM)
    Author: Shen, Tianyu; Payne, Collin; Jahromi, Maria
    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
  23. Assessing the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania and options for recouping revenue losses
    Author: Kisanga, Elineema; Leyaro, Vincent; Matengo, Wahabi; Noble, Michael; Barnes, Helen; Wright, Gemma
    Published: February 2021
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    This paper explores the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania Mainland. Using a static tax-benefit microsimulation model- TAZMOD-which is underpinned by data derived from the Household Budget... more

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    This paper explores the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania Mainland. Using a static tax-benefit microsimulation model- TAZMOD-which is underpinned by data derived from the Household Budget Survey 2017/18, reductions in value-added taxes from 18 per cent to 17 per cent and 16 per cent are simulated. The revenue losses and impact on poverty are estimated. The rules for direct taxes are then modified in order to identify ways in which the revenue loss caused by the lowering of the standard rate of value-added taxes can be recouped.

     
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    Source: Union catalogues
    Language: English
    Media type: Ebook
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    ISBN: 9789292569761
    Other identifier:
    hdl: 10419/243364
    Series: WIDER working paper ; 2021, 38
    Subjects: value-added tax; microsimulation; redistribution; revenue; Tanzania
    Scope: 1 Online-Ressource (circa 20 Seiten), Illustrationen
  24. 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
    Author: Kneeshaw, Jack; De Agostini, Paola; Chatsiou, Kakia; Gasior, Katrin; Jara, H. Xavier; Leventi, Chrysa; Manios, Kostas; Paulus, Alari; Popova, Daria; Tasseva, Iva
    Published: December 2020
    Publisher:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    This paper presents baseline results from the latest version of EUROMOD (version 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... more

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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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    Source: Union catalogues
    Language: English
    Media type: Book
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    Other identifier:
    hdl: 10419/259509
    Parent title: Baseline results from the EU28 EUROMOD - Show all bands
    Series: EUROMOD working paper series ; EM 20, 20
    Subjects: microsimulation; redistribution; tax-benefit system; poverty; inequality; work incentives
    Scope: 1 Online-Ressource (circa 45 Seiten), Illustrationen
  25. Living with reduced income
    an analysis of household financial vulnerability under COVID-19
    Author: Midões, Catarina; Seré, Mateo
    Published: December 2020
    Publisher:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    The COVID-19 crisis has led to substantial reductions in earnings. We propose a new measure of financial vulnerability, computable through survey data, to determine whether households can withstand a certain income shock for a defined period of time.... more

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    The COVID-19 crisis has led to substantial reductions in earnings. We propose a new measure of financial vulnerability, computable through survey data, to determine whether households can withstand a certain income shock for a defined period of time. Using data from the ECB Household Finance and Consumption Survey (HFCS) we analyse preexisting financial vulnerability in seven EU countries. We find that income support is essential for many families: 47.2 million individuals, out of the 243 million considered, cannot afford three months of food and housing expenses without privately earned income. Differences across countries are stark, and those born outside of the EU are especially vulnerable. Through a tax-benefit microsimulation exercise, we then derive household net income when employees are laid-off and awarded the COVID-19 employment protection benefits enacted in the different countries. Our findings suggest that the COVID-19 employment protection schemes awarded are extremely effective in reducing the number of vulnerable individuals. The relative importance of rent and mortgage suspensions in alleviating vulnerability is highly country dependent.

     
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    Other identifier:
    hdl: 10419/259510
    Series: EUROMOD working paper series ; EM 20, 21
    Subjects: vulnerability; household finance; microsimulation; COVID-19
    Scope: 1 Online-Ressource (circa 26 Seiten), Illustrationen