[…] some progressivity in the tax system has come to the fore in both policy and academic circles. In this paper, we analyse the fiscal, redistributive and macroeconomic impact of (re-)introducing progressivity in a number of CEE countries with flat tax systems. Combining microsimulation and macro models, we find that a significant reduction in income […]

[…] and loses from universal credit, and by how much. For the first time, we also look at the effects of universal credit on people’s incomes over eight years of their lives, rather than just at a point in time.This lets us look at the impact on those that are persistently, rather than temporarily, low income.

The extent to which siblings resemble each other measures the total impact of family background in shaping life outcomes. We study sibling similarity in cognitive skills, school grades, and educational attainment in Finland, Germany, Norway, Sweden, the United Kingdom, and the United States. We also compare sibling similarity by parental education and occupation within […]

[…] specific housing policy instruments, housing allowance and mortgage interest tax relief, also exploring recent changes there and the motives behind these. The last part estimates the distributional impact of housing allowances and mortgage tax relief in 2016 as compared with 2007 using the European tax-benefit model EUROMOD. The paper concludes with a discussion of […]

[…] coverage and adequacy, is of the essence. We assess the budgetary, distributional and poverty effects of the current Spanish regional minimum income schemes, as well as the impact of increasing both coverage rates and adequacy levels. Using the European microsimulation model EUROMOD together with microdata from the European Union Statistics on Income and Living […]

Policy makers are generally interested in both the anti-poverty impact and the efficiency of reforms. To connect these two dimensions, I measure the poverty gap change per unit of net revenue that tax-benefit reforms produce. To isolate the impact of reforms and account for labour supply responses, I apply a microsimulation decomposition framework to […]

[…] known from the previous literature, have a regressive effect on the tax-benefit system. On the contrary, in-kind benefit seem to have a progressive effect. To analyse the impact of both, we extend our income concept by both, indirect taxes and in-kind benefits. If we look on the distributional impact, we find that the inequality-enhancing […]