Add to ORKGAbstract: The role of indirect taxes in social policy is investigated by 1) comparing the distributional pattern of indirect taxes with the one of personal income taxes and social security contributions; 2) calculating the indirect tax liabilities for recipients of social benefits; 3) assessing the distributional impact of shifting the financing of social security from contributions to indirect taxes. For this purpose we combine the data of the Household Budget Survey and the Socio-Economic Panel, as well as two microsimulation models, namely ASTER (for the calculation of indirect taxes) and MISIM (for the calculation of personal income taxes and social contributions)
We survey the effects of social security in the form of mandatory public pension programs on the int...
In this paper we analyse how income taxation interferes with the logic and aims of the social securi...
In the western countries, the individual income tax referred to as "Robin Hood tax", is that the in...
The role of indirect taxes in social policy is investigated by 1) comparing the distributional patt...
Abstract: The majority of microsimulation models are confined to ex ante evaluations of reforms in ...
We analyse the distributional impact of lowering social security contributions and compensating the ...
A move towards a non-uniform indirect tax structure may result in some vertical redistribution. It w...
When considering changes to tax policy, it is important to know who is likely to be affected and to ...
This paper examines the distributional implications of introducing additional means testing of Socia...
A move towards a non-uniform indirect tax structure may result in some vertical redistribution. It w...
This paper computes the expected present value of Social Security retirement benefits and taxes for ...
La fiscalisation des ressources de la sécurité sociale constitue non seulement le basculement d’un f...
This social policy textbook chapter examines the role of taxation in social policy. Specifically it ...
This paper offers a framework to establish a micro-based budget and welfare evaluation of a joint re...
The objectives of this study were twofold. One objective was to analyze the effects of growth in the...
We survey the effects of social security in the form of mandatory public pension programs on the int...
In this paper we analyse how income taxation interferes with the logic and aims of the social securi...
In the western countries, the individual income tax referred to as "Robin Hood tax", is that the in...
The role of indirect taxes in social policy is investigated by 1) comparing the distributional patt...
Abstract: The majority of microsimulation models are confined to ex ante evaluations of reforms in ...
We analyse the distributional impact of lowering social security contributions and compensating the ...
A move towards a non-uniform indirect tax structure may result in some vertical redistribution. It w...
When considering changes to tax policy, it is important to know who is likely to be affected and to ...
This paper examines the distributional implications of introducing additional means testing of Socia...
A move towards a non-uniform indirect tax structure may result in some vertical redistribution. It w...
This paper computes the expected present value of Social Security retirement benefits and taxes for ...
La fiscalisation des ressources de la sécurité sociale constitue non seulement le basculement d’un f...
This social policy textbook chapter examines the role of taxation in social policy. Specifically it ...
This paper offers a framework to establish a micro-based budget and welfare evaluation of a joint re...
The objectives of this study were twofold. One objective was to analyze the effects of growth in the...
We survey the effects of social security in the form of mandatory public pension programs on the int...
In this paper we analyse how income taxation interferes with the logic and aims of the social securi...
In the western countries, the individual income tax referred to as "Robin Hood tax", is that the in...