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 …

contributions and pension benefits. However, tax expenditures - defined as deviations from an agreed benchmark tax system - are … both contributions and pension benefits, in 28 European countries using EUROMOD, the EU-wide microsimulation model. We find …, income reference and contributory period, with relatively little attention devoted to the tax treatment of pension …

distributional effects and progressivity outcomes using a static microsimulation model based on data for the 2019/20 tax year. We …South Africa has a progressive broad-based personal income tax system with relatively few tax expenditures. The two … most important are the medical contribution plus additional tax credits for medical expenses, and the deductions allowed …

tax-benefit microsimulation model for Russia (RUSMOD) which is based upon the EUROMOD platform. RUSMOD simulates the …The Russian tax-benefit system consists of numerous types of support available to a large circle of beneficiaries; they … impact of the tax-benefit policies on income distribution and poverty in Russia. This paper describes the construction of a …

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 …

-benefit microsimulation model for Rwanda. Specifically, we compare the reform to a business-as-usual scenario with the previous income tax …Establishing an equitable and efficient tax system is essential for reducing poverty, combating inequality, and … personal income tax schedule for 2023 and 2024 as part of broader tax reforms set forth in its Medium-Term Revenue Strategy …

study the impact of two mechanisms on labor supply: (i) differences in marriage stability and (ii) differences in tax … systems. We calibrate the model to U.S. data and study how labor supply in the U.S. changes as we introduce European tax … tax mechanisms combined explain 58% of the variation in labor supply between the U.S. and the European countries in our …

This paper provides an account of a South African tax-benefit microsimulation model - SAMOD - which has been developed …, and the model's tax and benefit policies are described with discussion of the various data challenges and assumptions that … had to be made in order to simulate them, with particular emphasis on the value-added tax policy. Simulations using the …

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 …