Tax-benefit models provide tools for policy analyses that should enable researchers to focus their attention on formulating policy scenarios and analysing their effects. From the users? and the developers? points of view, numerous characteristics and features are desirable to maximise the...

This paper analyzes the optimal design of general nonlinear tax-transfer schedules for couples under unitary and collective approaches to family decision making. We consider a double-extensive model of labor supply where each spouse makes a labor force participation choice for given hours of...

This paper explores the effects of tax and benefit systems on differences in income and incentives to earn income within couples in nine member countries of the European Union. The comparative perspective allows us to establish the relative effects of different policy regimes, given the...

The main objectives of social assistance benefits, including poverty alleviation and labor-market or social reintegration, can be seriously compromised if support is difficult to access. While recent studies point to high non-take-up rates, existing evidence does not make full use of the...