Discrete choice models of labour supply, behavioural microsimulation and the Spanish tax reforms

Labeaga, José M.; Oliver, Xisco; Spadaro, Amedeo

doi:10.1007/s10888-007-9057-9

Cited by 42 publications

(24 citation statements)

References 28 publications

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“…The two US studies (Eissa and Hoynes (2004) and Heim (2009)) discussed by Bargain et al found small employment elasticities for men (0.03 and 0, respectively), as did Aaberge et al (1999Aaberge et al ( , 2002 for Italy, Brink et al (2007) for Sweden, Labeaga et al (2008) for Spain, and a number of papers for Germany.…”

Section: How Responsive Are Men's Employment Decisions?mentioning

confidence: 78%

An ex-ante analysis of the effects of the UK Government's welfare reforms on labour supply in Wales

Adam¹,

Phillips²

2013

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. The analysis in this paper was largely conducted during the summer and autumn of 2012, and the welfare reforms analysed include announcements made up to and including the Terms of use: Documents in

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Section: How Responsive Are Men's Employment Decisions?mentioning

confidence: 78%

An ex-ante analysis of the effects of the UK Government's welfare reforms on labour supply in Wales

Adam¹,

Phillips²

2013

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“…The main implications were: (i) a reduction of personal income taxes for the vast majority, especially for high income individuals, (ii) an increase of the progressivity of the PIT, but a reduction in the redistribution (due to the reduction of taxes). See Labeaga et al (2008) for more details.…”

Section: Discussionmentioning

confidence: 99%

“…Indeed, they have to calibrate a "bargaining parameter" to fit household behaviour. On the other hand, Labeaga et al (2008) analyse the 1999 PIT reform and other reforms involving a flat tax, using the unitary model and estimating separate utility functions for single individuals and couples. In the current study, we opt for the latter methodology.…”

Section: Introductionmentioning

confidence: 99%

Active Welfare State Policies and Labour Supply in Spain

Oliver¹,

Spadaro²

2017

HPE-RPE

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This paper shows the effect of tax reforms aimed at encouraging Spanish mothers to join the labour market (or not to abandon it). The simulated reforms replace the current in-work benefit (of €100 a month) with more generous scenarios. The analysis is conducted using a behavioural microsimulation model of the Spanish tax-benefit system. The results show that in-work benefits boost the female labour participation rate and labour supply of low-income households (those with higher elasticities). Indeed there is an improvement in social welfare, but we should not overlook the impact on tax revenue.

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“…22 Of course, these wages are not representative of all non-employed persons, but they can provide some illustration.…”

Section: Gross Wage Predictions For Non-employedmentioning

confidence: 99%

“…Figure 13 is illustrative and focuses only on experienced subgroups of non-employed. Table 11 and table 12 show the mean predicted values and standard errors 22 Overall, 340 observations are used, 154 for women and 186 for men.…”

Section: Gross Wage Predictions For Non-employedmentioning

confidence: 99%

Predicting gross wages of non-employed persons in Croatia

Bezeredi¹,

Urban²

2016

fintp

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slavko bezeredi and ivica urban: predicting gross wages of non-employed persons in croatia financial theory and practice 40 (1) 1-61 (2016) IntRoDUctIonThis paper presents the findings of a study aimed at building a model for predicting gross wages of non-employed persons in Croatia, using "EU statistics on income and living conditions" (henceforth SILC) data. These wage predictions will be primarily used as inputs in further research: (a) for the calculation of marginal effective tax rate at the extensive margin (METREM), and (b) for the estimation of discrete choice labour supply models.METREM measures the net benefit of a household occurring in a hypothetical situation, in which a non-employed person enters employment. The transition from non-employment to employment has a complex effect on household income; social benefits are typically reduced or extinguished, which decreases the gain obtained from employment. Furthermore, part of a gross wage is taxed away in terms of personal income tax and social insurance contributions. The traditional approach computes METREM for several "model family types" (e.g., a single person or a couple with one earner and two children aged 12 years).1 Such an approach provides a good description of how the tax-benefit system affects household net income, but ignores the heterogeneity of family and personal characteristics in the population. To provide an accurate picture of the distribution of METREM, real datasets and tax-benefit microsimulation models should be used in estimation. 2EUROMOD is the tax-benefit microsimulation model for the European Union, which provides cross-country comparable measures of direct taxes and social insurance contributions liabilities. The model also provides cash benefit entitlements for the household population of EU member states (Figari et al., 2014). Beginning in 2016, EUROMOD will include the module for simulating the Croatian tax-benefit system. MICROMOD is the tax-benefit microsimulation model 1 Carone et al. (2004) perform such calculations for OECD countries. Bejaković et al. (2012) calculate METREM for eight hypothetical family types in Croatia. The analysis indicated that some family types have very high METREM (near 100%), such as two-adult families, in which both adults are non-employed, and families with three or more children. For non-employed persons in these families "work does not pay" because the withdrawal of benefits is almost as high as the gain from the net wage. 2 Such a model is proposed by Immervoll and O'Donoghue (2002), who calculate METREM using EUROMOD.slavko bezeredi and ivica urban: predicting gross wages of non-employed persons in croatia financial theory and practice 40 (1) 1-61 (2016) 3 for Croatia, which will be based on EUROMOD and contain additional elements concerning local government benefits and labour supply estimation. The effects of the tax-benefit system on household income are evaluated using the microsimulation models of taxes and benefits. However, these models do not per se provide one of th...

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Discrete choice models of labour supply, behavioural microsimulation and the Spanish tax reforms

Cited by 42 publications

References 28 publications

An ex-ante analysis of the effects of the UK Government's welfare reforms on labour supply in Wales

An ex-ante analysis of the effects of the UK Government's welfare reforms on labour supply in Wales

Active Welfare State Policies and Labour Supply in Spain

Predicting gross wages of non-employed persons in Croatia

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