in the tax transfer-system, we perform a comparative micro simulation exercise. After estimating structural labor supply … tax rates for secondary earners than the German system. -- labor supply ; micro simulation ; family policy ; income … definition of the tax unit within the personal income tax and (ii) the parental leave benefit scheme. As our analysis shows …

responses in microsimulation models. The paper focuses attention on two methodologies for modelling labour supply: the discrete … models for policy simulation in terms of producing and interpreting simulation outcomes, outlining an extensive literature of … responses but also for identifying optimal tax-benefit systems, given some of the challenges of the theoretical approach …

responses in microsimulation models. The paper focuses attention on two methodologies for modelling labour supply: the discrete … models for policy simulation in terms of producing and interpreting simulation outcomes, outlining an extensive literature of … responses but also for identifying optimal tax-benefit systems, given some of the challenges of the theoretical approach …

One of the principle aims of the Working Families' Tax Credit in the UK was to increase the participation of those with … children, the employment effect of Working Families' Tax Credit falls significantly. Moreover, by looking at movements in the … hour's distribution, it is clear that any Working Families' Tax Credit effect is solely borne on those working full …

supply/demand model embedded in a detailed tax-benefit microsimulation model. We find that the reductions in net social … reduction of the social assistance withdrawal rate and an earnings-related tax credit. The expected employment and fiscal …

supply/demand model embedded in a detailed tax-benefit microsimulation model. We find that the reductions in net social … reduction of the social assistance withdrawal rate and an earnings-related tax credit. The expected employment and fiscal …

This paper provides a technical survey of recent developments in behavioural microsimulation. We discuss the criteria … by which models of labour supply may be chosen for application to behavioural microsimulation, and consider how such … welfare analysis, and discuss how stochastic terms may be factored into the simulation of behavioural responses to a policy …