We present a general-equilibrium behavioural microsimulation model designed to assess long-run macroeconomic, fiscal … and social consequences of reforms to the tax and transfer system. The behaviour of labour supply is assessed along both …. General-equilibrium feedback effects are simulated by embedding microsimulation in a parsimonious macro model of a small open …

old-age pensions in the EU, focusing on both contributions and benefits. Using the microsimulation model EUROMOD, we … importance of pension benefits in old-age income. This paper investigates the impact of taxing public and mandatory occupational … removes pension taxation, the double taxation scenario (TT) fully taxes pension benefits and does not exempt pension …

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 …

The 2010 Economic Adjustment Programme initiated a period of strict international supervision with respect to tax … several times, and personal income tax reform has figured prominently on almost each of the revision agendas. This paper aims … aftermath of the economic crisis; using microsimulation techniques, we simulate the (ceteris paribus) first-order impact of …

Tax reforms are crucial to promoting inclusive growth in India. The replacement of a myriad of consumption taxes by a … Goods and Services Tax (GST) will boost India's competitiveness, investment, job creation and tax compliance. The potential … productivity by reducing distortions in the allocation of resources which emanate from the corporate income tax; iv) boost job …

This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, not only on micro, but … reform using the microsimulation model EUROMOD. Second, we estimate labour supply impacts of the reform based on a structural … DSGE model of the European Commission, with the micro-based results for the implicit tax rate, the non-participation and …

EU-wide tax-benefit microsimulation model. In addition to the traditional view of the tax-benefit system, we add indirect … immigrants contribute their "fair" share to their host country tax and welfare system. This paper seeks to answer this question … taxation and in-kind benefits to the analysis of net contributions. Our findings highlight that migrants on average contributed …

This paper analyses income inequality in Ireland using a new panel dataset based on the administrative tax records of … deterioration of the labour market. The data confirms that the tax system is highly progressive at the high end of income … function in the tax and benefit system was enhanced during the last decade, not only because more income support was …

The aim of this study is to analyze redistribution within the Austrian tax-benefit system. In this work we take a … comprehensive view and include not only direct taxation and cash benefits, but also indirect taxes and in-kind transfers. We look at … two kinds of redistribution: between the households belonging to different income groups, and between generations, taking …

equity implications of national tax policy reforms is greater than ever. National fiscal policies have a significant share in … out a consistent framework for the in-depth country analyses of tax reforms using EUROMOD performed by the European …