and work incentives. To this end, the study employs SOUTHMOD, the tax-benefit microsimulation model, for six African … progressivity of personal income tax in Ethiopia, South Africa, Tanzania, Uganda, and Zambia; on the other hand, it improves … progressivity in Mozambique. However, it decreases the redistributive effect of personal income tax only in Ethiopia, Tanzania, and …

I assess the macroeconomic and redistributive effects of tax reforms aimed at increasing tax revenue in Spain. To this … involves doubling the average effective tax rate on labor and business income for all individuals whose income is above a … threshold level. I find that this reform reduces the inequality in after-tax income, wealth, and consumption. However, it …

analyse tax policy reforms, including in particular pension and demographic issues. The main feature of the EDGE-M3 model lies … the greatest extent possible. In particular, it includes the richness of the tax code by means of income tax and social … insurance contribution rate functions estimated using data from the EUROMOD microsimulation model. This feature allows in …

This paper assesses causes and consequences of fiscal redistribution in Brazil. The framework proposed allows … welfare, addressing both static and dynamic implications. To the best of our knowledge, this is the first microsimulation … attempt to gauge actual fiscal policy redistribution changes over time in Brazil. The study develops an empirical methodology …

exogenous borrowing constraints, the government runs a procyclical tax and transfer policy in the neighbourhood of the … aggregate consumption and tax cost over the business cycle deliver the qualitative difference in transfer policy when the …

We show that the effectiveness of redistribution policy in stimulating the economy and improving welfare is directly … regime counteract the deflationary forces during the recession. Moreover, redistribution produces a Pareto improvement under …