When structural labor supply models are unavailable or impractical, the paper proposes a practical method for incorporating behavioral responses into static taxbenefit microsimulation models. Using elasticity estimates from the literature, the proposed external evidence procedure offers a...

Carbon pricing is widely recognized as a key tool for reducing greenhouse gas emissions. However, if implemented without compensatory measures, it can increase poverty and inequality. The aim of this paper is to examine the role of carbon pricing in generating fiscal space for expanding social...

Die Armutsgefährdungsquote, ein zentraler Indikator zur Analyse der Einkommensverteilung, gewinnt im Kontext wirtschaftlicher Prognosen zunehmend an Bedeutung. Die jüngsten Krisen, darunter die COVID-19-Pandemie und der Ukraine-Krieg, sowie staatliche Hilfsmaßnahmen haben die...

The Spanish Minimum Income scheme, introduced in 2020, offers beneficiaries a unique national guaranteed income as a last-resort benefit. However, the scheme's design featured a lack of work incentives for low earners, potentially leading to inactivity traps. To address this flaw the Spanish...