by a redistribution within the social insurance funds. Such redistribution, however, contradicts the equivalence … want to redistribute funds in the statutory pension insurance system, they should readjust the redistribution to make it …

We show that the effectiveness of redistribution policy is tied to how much inflation it generates, and thereby to … effects of the CARES Act in a COVID recession. We find that transfer multipliers are larger, and that moreover, redistribution …

transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity taxes at … the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration and … enforcement, and tax equity. …

the tax-and-benefit microsimulation model with the discrete labour supply model. Our results show that both individual and …Low labour market participation, together with the high effective tax wedge at low wage levels, create a fertile ground … for the introduction of the in-work benefits (IWB) in Serbia. Our paper provides an ex-ante evaluation of the two IWB …

not a result of macro design but the structure of the social safety net and the taxation system. The participation tax is …

further activity. The paper aims at demonstrating the influence of income tax on the activity of economic entities and also on … introduction - is an attempt at outlining the subject framework for the article and demonstrating potential areas in which the tax … results of conducted simulations, related to the influence of the income tax construction on financial decisions taken by …

How much additional tax revenue can the government generate by increasing the level of labor income taxes? In this … paper, we argue that the degree of tax progressivity is a quantitatively important determinant of the answer to this … through labor market experience. We calibrate the model to U.S. macro, micro, and tax data and characterize the labor income …