Decoster, André; Loughrey, Jason; O'Donoghue, Cathal; … - In: Journal of Policy Analysis and Management 29 (2010) 2, pp. 326-350
Shifting the tax burden from labor to consumption is proposed in many developed countries as a way to make the tax system more incentive compatible. This article deals with the simulation of such a policy change to sharpen the distributional picture. Expenditures are imputed into the EUROMOD...