The Australian income tax and transfer system has undergone considerable reform since the mid 1980s. As a number of commentators have pointed out, one impact of reforms to cash transfers for families, as well as of some reforms to direct taxes, has been the evolution of a defacto system of family taxation, with negative […]

[…] studies have been limited by their one-sided concentration on the female partner. In answer to these shortcomings, this paper investigates how both partners’ resources and employment experiences impact the decision to re-enter full-time and part-time employment for mothers after birth-related employment interruptions. The first part of this analysis looks at partners’ resources and characteristics, […]

[…] investigates differences in demographic and socio-economic characteristics between (i) respondents included in and excluded from the sampling frame and (ii) NT and UN respondents. It also explores whether these differences lead to under-coverage bias and evaluates the impact of current post-adjustment strategies on the total under-coverage bias as well as on its two components separately.

This paper documents the integration of microsimulation tools for direct taxation, indirect taxation, and social benefits in the context of the European tax and benefit simulator, EUROMOD. Integration has been developed in parallel for two countries: Belgium and Germany. The paper at hand documents the process and presents simulation results for the case of Belgium. […]

[…] both categorical targeting (i.e. eligibility rules that depend on some individual or household general characteristics) and explicit income targeting .We find that with a few exceptions the impact of tax allowances and tax credits on inequality is small. Tax credits are generally more progressive than tax allowances. However, with the exception of refundable tax […]

[…] European countries. It also examines whether instrument design matters in shaping the redistributive effect, paying attention to both categorical and explicit income targeting .With few exceptions the impact of tax allowances and tax credits on inequality is small. Tax credits are generally more progressive than tax allowances. The design of the allowances/credits appears to […]