This paper uses the UK module of EUROMOD to examine the likely impact of Universal Credit (UC) on the incomes and work incentives of families containing NMW workers (“NMW familiesâ€). It in part updates previous work done for the Low Pay Commission (Brewer, May and Phillips, 2009). The...

This paper examines the likely impact of Universal Credit on the incomes and work incentives of single parent families. Using the UK module of EUROMOD (version F6.20), we also simulate how single parents’ household income, and their work incentives, would change following adjustments to...

The current debt crisis has given rise to a debate about deeper fiscal integration in Europe. The view is widespread that moving towards a ‘fiscal union’ would have a stabilising effect in the event of macroeconomic shocks. In this paper we study the economic effects of introducing...

This paper investigates how the distribution of income changes when the standard definition of disposable income is replaced by an extended income concept which takes into account the three ‘I’s: indirect taxes, imputed rent, and in-kind benefits. Second, it assesses how sensitive...

Due to limited access to foreign savings after the 2008 crisis, transition economies are forced to rely more on domestic savings in financing their growth. In that respect, it is often argued that the government should use tax policy to encourage domestic savings. Since the personal income tax...

The Russian tax-benefit system consists of numerous types of support available to a large circle of beneficiaries; they are regulated by a number of legislative acts that focus on certain types of assistance rather than on vulnerable groups. In addition, the decentralization reform of social...

In recent years, child-related policies in Spain have experienced relevant changes at different government levels. The central government implemented a new universal child benefit at birth and reformed some of the most relevant policies for children living in low income households. Also, many...

This paper analyses the extent to which tax-benefit systems provide an automatic stabilisation of income for those who became unemployed at the onset of the Great Recession. The focus of the analysis is on the compensation for earnings lost due to unemployment which is channelled through the...

Gender based taxation (GBT) has been recently proposed as a promising policy in order toimprove women’s status in the labour market and within the family. We use a microeconometricmodel of household labour supply in order to evaluate, with Italian data, the behavioural andwelfare effects...

Citizen’s Income – an unconditional and nonwithdrawable income for every individual – would offer many advantages, but transition from the UK’s current largely means-tested benefits system to one based on a Citizen’s Income might generate initial losses for...