This paper assesses Italy’s 2019 tax and benefit reforms, analyses hypothetical reforms and proposes a reform package that balances goals of reducing poverty, encouraging employment and fiscal sustainability. Using the OECD’s Tax-Benefit and the EUROMOD microsimulation models, it shows that...

Social transfers vary enormously across the EU, as has been demonstrated in earlier research. This paper analyses the comparative effects of cash transfers on inequality and poverty, using consistent household data. The analysis shows that the distributional impact of these transfers is greater...

The contribution of government transfer programs to inequality is often assessed by analyzing to what extent the benefits paid go to lower income families. Several analysts have found that some key government transfers actually go mostly to middle and high income families and thus contribute to...

This paper provides an account of the construction of a tax-benefit microsimulation model for Namibia (NAMOD) which is based on the EUROMOD platform F6.0. Previous research on social security provision in Namibia is reviewed and the current social security, personal income tax and value added...

A Citizen's Income - an unconditional and nonwithdrawable income for every individual - would offer many advantages, but because the UK's current benefits and tax systems are complex, transition to a benefits system based on a Citizen's Income could be difficult to achieve. This paper builds on...

Social transfers vary enormously across the EU, as has been demonstrated in earlier research. This paper analyses the comparative effects of cash transfers on inequality and poverty, using consistent household data. The analysis shows that the distributional impact of these transfers is greater...

Using observational micro data from the Luxembourg Income Study (LIS), we assess the redistributive impact of tax and transfer configurations across 22 OECD countries for the period 1999-2013. After recovering new tax data (employer social contributions), we measure the reduction of income...

A Citizen’s Income - an unconditional and nonwithdrawable income for every individual - would offer many advantages: but because the UK's current benefits and tax systems are complex, transition to a benefits system based on a Citizen's Income could be difficult to achieve. Two previous...

South Africa is estimated to allocate approximately US $12 billion for the 2014/15 fiscal year for social grants (Bhorat and Cassim, 2014). With an extensive coverage and budget, it is one of the most progressive social security schemes among low and even middle income countries. It helps...

This paper aims to show how the newly developed Hypothetical Household Tool of the EUROMOD microsimulation model can be used to generate institutional minimum income protection indicators. It does so by updating the CSB’s Minimum Income Protection Indicators (CSB-MIPI) dataset using EUROMOD...