The aim of this study is to evaluate the feasibility to implement a tax and benefit microsimulation model for Ecuador … using EUROMOD as an interface. We first present a detailed description of the main components of the tax and benefit system … the microsimulation model. Finally, we provide an assessment and recommendations concerning the possibilities for …

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 …

Governments in most developing nations heavily rely on tax revenue to sponsor government expenditure, and Zimbabwe is … not an exception. Tax revenue is supposed to be used to grow or develop an economy. This study seeks to analyse the … relationship between value-added tax (VAT) and total tax revenues for the Zimbabwean nation. The study uses a time series analysis …

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 …