Search Results - subject_exact:"Mikrosimulation"

Tax expenditures and redistribution : the case of Portugal

Christl, Michael; Berdeal, Silvia Navarro - 2026

This paper assesses the fiscal and distributional effects of personal income tax expenditures in Portugal using EUROMOD and 2022 EU-SILC microdata. We compare the 2023 tax-benefit system with a counterfactual scenario in which tax expenditures are removed to estimate first-round impacts. We find...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015615624

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Tax expenditures and redistribution : the case of Portugal

Christl, Michael; Berdeal, Silvia Navarro - 2026

Book / Working Paper

Climate policy as development policy : leveraging carbon revenues for social protection in low- and middle-income countries

Gasior, Katrin; Wright, Gemma; Jara, H. Xavier; … - 2026

Carbon pricing is widely recognized as a key tool for reducing greenhouse gas emissions. However, if implemented without compensatory measures, it can increase poverty and inequality. The aim of this paper is to examine the role of carbon pricing in generating fiscal space for expanding social...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015591537

A practical framework for behavioral microsimulation using external evidence

Jia, Zhiyang; Skagseth, Snorre; Thoresen, Thor Olav; … - 2026

When structural labor supply models are unavailable or impractical, the paper proposes a practical method for incorporating behavioral responses into static taxbenefit microsimulation models. Using elasticity estimates from the literature, the proposed external evidence procedure offers a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015591619

National stability, local reconfiguration : demographics, labour markets, and redistribution in spatial income inequality

Montes-Viñas, Ana; Sologon, Denisa M.; Li, Jinjing - 2026

This paper examines how stable national disposable income inequality can coexist with substantial local reconfiguration in spatial inequality within a small, open, and highly integrated economy. Focusing on Luxembourg, where strong commuting flows and a nationally uniform tax-benefit system...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015672853

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National stability, local reconfiguration : demographics, labour markets, and redistribution in spatial income inequality

Montes-Viñas, Ana; Sologon, Denisa M.; Li, Jinjing - 2026

Book / Working Paper

Mikrosimulation von Reformoptionen steuerfinanzierter Sozialleistungen

Blömer, Maximilian; Bonin, Holger; Bruckmeier, Kerstin; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015647611

How the universal pension scheme shapes poverty outcomes in Zanzibar : insights from the ZANMOD microsimulation model

Hemed, Issa; Ramadhan, Ramadhan - 2026

This study examines the effectiveness of the Zanzibar Universal Pension Scheme using the Zanzibar taxbenefit microsimulation model ZANMOD and data from the 2019/2020 Household Budget Survey across baseline, historical, and reform scenarios. It shows that the scheme plays an important role in...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651860

Two decades of child-contingent policies and redistribution in Spain

Hernández, Adrián; Cantó, Olga; Picos, Fidel - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015652848

Green EUROMOD: the environmental extension of the EU's tax-benefit microsimulation model

Maier, Sofia; De Poli, Silvia; Klenert, David; Amores, … - 2026

This article introduces Green EUROMOD, the environmental extension of the EU's tax-benefit microsimulation model EUROMOD. It provides a novel framework for evaluating the distributional, environmental, and fiscal impacts of green policy reforms across the 27 EU Member States. The model captures...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015633296

Tax relief on public and private pension contributions in Ireland

Doorley, Karina; Gubello, Michele - 2026

This report provides an up-to-date assessment of the scale and distributional impact of tax relief on public, occupational, and private pension contributions in Ireland. Using SWITCH, the ESRI's tax-benefit microsimulation model, we quantify the cost of tax relief under the current...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015633685

Policy impact assessment : Autumn Budget Statement 2026 : UK-wide distributional analysis 2026-2030

Frimpong, Rejoice - 2026

Purpose and scope: This analysis assesses the cumulative impact of the Autumn Budget Statement 2025 on UK residents over the period 2026-2030. The Budget has been passed by Parliament and will be implemented beginning in April 2026. This report models policy impact on the UK population using...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015634130

Enhancing tax-benefit modelling functionality : labour supply responses in UKMOD

Van de Ven, Justin; Richiardi, Matteo; Brooks, Natasha; … - 2026

This paper describes the integration of labour supply behavioural responses into UKMOD, the UK tax-benefit microsimulation model belonging to the EUROMOD family. Traditional static models quantify only the direct ("morning after") fiscal and distributional effects of policy reforms, abstracting...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015634131

Trends in Child Benefit take-up in the UK since 2008

Mitton, Lavinia; Vella, Melchior; Popova, Daria; … - 2026

In April 2013, a significant change to Child Benefit (CB) was introduced in the UK: it switched from a universal benefit to a targeted benefit. The new High Income Child Benefit Charge (HICBC) required families to repay some or all of their Child Benefit via the tax system if either partner's...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015634134

Unclaimed support : changes in the take-up of means-tested benefits in the UK since 2008

Popova, Daria; Vella, Melchior; Mitton, Lavinia; … - 2026

Non-take-up of social benefits occurs when eligible individuals or households fail to claim welfare support to which they are entitled. This paper provides new estimates of take-up for major UK benefits between 2008 and 2023, including Child Benefit, Pension Credit, and Universal Credit together...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015634138

Who pays for decarbonizing homes?

Lackner, Teresa; Nabernegg, Stefan - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667669

Uganda : UGAMOD v3.0 : 2018-2025

Barugahara, Tina Kaidu; Ayo, Joseph Okello; Lastunen, Jesse - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668023

Zambia : MicroZAMOD v3.1 : 2010, 2015-25

Kalikeka, Mbewe; Bowa, Jones; Mwiya, Ikabongo; Chilala, … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668041

Egypt : EGYMOD v1.0 : 2019-2025

Bahbah, Mostafa - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668042

Zanzibar : ZANMOD v1.3 : 2019-2025

Hemed, Issa; Ramadhan, Ramadhan M.; Zasova, Anna - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668043

Mozambique : MOZMOD v4.0 : 2015-2025

Castigo, Finório; Massuca, Zelito; Zasova, Anna - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668044

Rwanda : RWAMOD v2.0 : 2017-2025

Rwagasana, Christian Shema; Lastunen, Jesse - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668045

Bolivia : BOLMOD v3.1 : 2019-2025

Arancibia Romero, Cristina; Macas Romero, David - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667993

Ghana : GHAMOD v2.9 : 2013-2025

Adu-Ababio, Kwabena; Osei, Robert Darko; Baah, Prince; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667994

Ecuador : ECUAMOD v5.1 : 2011-2025

Jara, H. Xavier; Martín, Fernando; Montesdeoca, Lourdes; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667996

Peru : PERUMOD v4.1 : 2019-2025

Torres, Javier; Chang, Rodrigo - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667997

Colombia : COLMOD v6.0 : 2019-2025

Rodriguez, David; Silva, Johana; Viñas, Mariana - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668024

Ethiopia : ETMOD v4.1 : 2019-2025

Shahir, Adnan A.; Figari, Francesco; Asegehegn, Mulay Weldu - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668037

Fuel subsidy removal and compensatory policy options in Ethiopia and Rwanda

Rodriguez, David; Shahir, Adnan; Silva, Johana; Zasova, Anna - 2026

This paper estimates the welfare effects of removing fuel subsidies in Ethiopia and Rwanda and assesses compensatory options for protecting low-income households. We combine tax-benefit microsimulation models with input-output analysis to capture direct fuel price effects and indirect effects...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015670287

The emergence of tax-benefit microsimulation models in the Global South : the experience of SAMOD, SOUTHMOD, and EUROMOD-based models for Latin America

Jara, H. Xavier; Gasior, Katrin; Lastunen, Jesse; … - 2026

This paper examines the experience of building and using tax-benefit microsimulation models for countries in the Global South in EUROMOD. The study focuses mainly on three key initiatives: the pioneering SAMOD model, the SOUTHMOD project, and EUROMOD-based models for Latin America. The paper...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015670232

Geo-SWITCH : simulating regional income distribution and policy impacts in Ireland

Doorley, Karina; Wohnsiedler, Iris; O'Shea, Richard; … - 2026

This paper introduces Geo-SWITCH, a spatial extension of Ireland’s tax-benefit microsimulation model SWITCH that enables distributional impact analysis at the county level. We align nationally representative SILC microdata with county-level administrative benchmarks using small-area estimation...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015672866

Comparing tax and benefit microsimulation models : a guide for analysts in low- and middle-income countries

Abramovsky, Laura; Evans, Martin; Iddrisu, Abdul Malik; … - 2026

Tax and benefit microsimulation models (MSMs) and fiscal incidence analyses (FIAs) are important tools for understanding how fiscal policies affect households across the income distribution. They are used to assess who bears the burden of taxation, who benefits from public spending, and how...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668565

How resilient are EU welfare systems to unemployment shocks? : a stress-testing exercise across 27 member states

Bornukova, Kateryna; Riera Mallol, Gemma - 2026

The capacity of the tax-benefit system to smooth the impact of large economic shocks on household income represents a cornerstone of welfare state performance. In the aftermath of the financial crisis and the Covid-19 pandemic, EU Member States were put under a stress test that resulted in...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015676441

Armutsgefährdung und Einkommenswachstum: paradoxe Zusammenhänge im Prognosekontext

Fink, Marian; Rocha-Akis, Silvia - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015547909

The distribution of nine environmental pressures related to food, energy transport and other consumption using "Green EUROMOD"

Dreoni, Ilda; Klenert, David; Amores, Antonio F. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015564494

Steuersenkungen in der Einkommensteuer und der Unternehmensbesteuerung

Blömer, Maximilian; Eser, Eike Johannes; Fischer, Lilly; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653527

Konzeption eines integrierten Sozialtransfersystems

Blömer, Maximilian; Eser, Eike Johannes; Fischer, Lilly; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653531

Job allocation in the Levy Institute Microsimulation Model

Istenes, Brandon - 2025

The Levy Institute Microsimulation Model (LIMM) is a tool used for policy simulations to estimate ex-ante the employment and income effects of sectoral investments. In Istenes (2023), a simple implementation of the LIMM for New York State initially had difficulty producing realistic conditional...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371396

Monetary work-incentives within the Austrian tax and benefit system

Kucsera, Dénes; Lorenz, Hanno; Nagl, Wolfgang - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333777

Impact assessment of social assistance for education on welfare distribution : a microsimulation approach using INDOMOD

Setyawan, Achmad Budi; Karlina, Rina; Maruti, Retno; … - 2025

Social assistance for education is one of several instruments in Indonesia to support poor and vulnerable people. There are two main programs which is Family Hope Program (PKH) and Smart Indonesia Program (PIP). Analyzing the distributional impact to both programs is very important to improve...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015179558

Assessing the role of tax-benefit systems in reducing the gender income gap in Latin America

Deza, María Cecilia; Dondo, Mariana; Jara, H. Xavier; … - 2025

This paper aims to assess the extent to which cash transfers, direct taxes, and social contributions help to reduce gender income inequalities in seven Latin American countries: Argentina, Bolivia, Colombia, Ecuador, Mexico, Peru, and Uruguay. We apply microsimulation techniques to household...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015179657

Assessing consumer CBDC adoption in Luxembourg : a micro-simulation approach

Giordana, Gastón - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197270

The distributional effects of carbon pricing in Türkiye

Can, Zeynep Gizem; O'Donoghue, Cathal; Sologon, Denisa M. - 2025

As middle income countries grow they see an increase in demand for energy. To avoid extreme climate change as these countries develop, there will be a need to decarbonise the increased energy consumption as they grow. We use the PRICES microsimulation model to examine the impact of carbon...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015199831

The distributional impact of inflation in Pakistan : a case study of a new price focused microsimulation framework, PRICES

O'Donoghue, Cathal; Amjad, Beenish; Linden, Jules; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015327559

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The distributional impact of inflation in Pakistan : a case study of a new price focused microsimulation framework, PRICES

O'Donoghue, Cathal; Amjad, Beenish; Linden, Jules; … - 2025

Book / Working Paper

Thanks, but no thanks : a microsimulation of BAföG eligibility and non-take-up

Byström, Alexander Eriksson; Antonsdóttir, María Sól - 2025

While the body of literature on the non-take-up of public aid has grown substantially in recent years, a notable gap remains in the literature of non-take-up rates for student aid programs, where research is still extremely limited. This paper examines the non-take-up rate of Germany's federal...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015419139

Assessing the validity of microsimulated kinship networks using Swedish population registers

Calderón-Bernal, Liliana P.; Alburez-Gutierrez, Diego; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015422884

The impact of demographic change on spousal caregiving and future gaps in long-term care : microsimulation projections for Austria and Italy

Warum, Philipp; Culotta, Fabrizio; Famira-Mühlberger, … - 2025

As populations age, the sustainability of long-term care systems increasingly depends on the availability of informal care, particularly from partners. This paper addresses the question of how much care we may expect partners to provide in the future by projecting demand for long-term care...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015466097

Housing policy impacts on poverty and inequality in Europe

Bérard, Guillaume; Trannoy, Alain - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015474102

Effects of COVID-19 on catastrophic health expenditures and inequality in Benin : a microsimulation approach

Honlonkou, Albert N.; Bassongui, Nassibou; Daraté, … - 2025

This study assesses the effects of the COVID-19 pandemic on catastrophic health expenditures and income inequality in Benin. A microsimulation was calibrated to estimate the impact of the pandemic under three different shock scenarios: low, moderate, and severe. The analysis relies on secondary...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015447928

SimPathsIT : a life course microsimulation framework for Italy

Bronka, Patryk; Burdett, Ashley; Popova, Daria; … - 2025

This report documents the application of the SimPaths dynamic microsimulation framework – originally developed with reference to the UK – to the Italian context. The report describes model structure and adaptation with respect to the UK template, the input data used, and discusses...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015449478

Machine learning regionalisation of input data for microsimulation models : an application of a hybrid GBM/IPF method to build a tax-benefit model for the Essex region in the UK

Frimpong, Rejoice; Richiardi, Matteo - 2025

Development of microsimulation models often requires reweighting some input dataset to reflect the characteristics of a different population of interest. In this paper we explore a machine learning approach whereas a variant of decision trees (Gradient Boosted Machine) is used to replicate the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015449494

How could taxing illicit financial flows contribute to financing a universal child benefit in Ghana?

Nichelatti, Enrico; Shahir, Adnan A. - 2025

Trade mis-invoicing represents a significant economic challenge in Ghana, with losses estimated at 3.03 per cent of gross domestic product in 2018. We examine the potential of a universal child benefit in Ghana through a counterfactual taxation of illicit financial flows. Using microsimulation,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015451759