substitution and income effects of tax reforms. We use a triple-difference estimator that exploits variation from subnational tax … reforms, for which behavioral responses to taxes are identified even in the presence of unobservable shocks to the income … distribution. While high-income taxpayers respond more to tax changes, our results suggest this reflects much more the income or …

Proponents of a basic income (BI) claim that it could bring significant reductions in financial poverty, on top of many …. A partial basic income complementing existing provisions appears to make more potential sense than a full basic income …

This study explores how basic income for elderly (non-contributory pension program) affects the health of self …-employed and salaried workers differently, which is particularly interesting given the greater social protection and lower income … 70 or older in two towns in Yucatan, Mexico, and compares the effects of supplemental income over two waves for …

report, we study the impact of policy changes to direct taxes (income tax, National Insurance contributions and council tax …