Recent Reforms of the Tax and Benefit Systems in the Framework of Flexicurity

Carone, Giuseppe; Stovicek, Klara; Pierini, Fabiana; Sail, Etienne

doi:10.2139/ssrn.1416154

Cited by 4 publications

(4 citation statements)

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“…It is quite common to calculate work incentive indicators based on hypothetical households (see for example Carone et al 2009;OECD 2016), while others argue that these results do not provide a full representation of the distribution of work incentives in the population and focus on microdata (Immervoll and O'Donoghue 2002;Adam et al 2006;Jara and Tumino 2013;Jara et al 2016). Nevertheless, work incentives based on concrete examples allow us to understand differences in incentives and to analyse which tax-benefit elements contribute to them.…”

Section: Work Incentivesmentioning

confidence: 99%

The Use of Hypothetical Household Data for Policy Learning: Comparative Tax‒Benefit Indicators Using EUROMOD HHoT

Gasior

Recchia

2019

Journal of Comparative Policy Analysis: Research and Practice

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Tax-benefit microsimulation models are typically used to quantify the effect of specific policy changes on the income distribution based on representative microdata. Such analysis evaluates policies by considering how different tax-benefit elements interact given personal, household and labour market characteristics. Using hypothetical household data instead helps address broader questions of policy design and systemic (cross-national) differences. This article introduces the Hypothetical Household Tool (HHoT) in combination with the microsimulation model EUROMOD to analyse European tax-benefit policies from a comparative perspective. It presents a series of applications from social welfare analysis illustrating how hypothetical data can benefit comparative academic and policy research.

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Section: Work Incentivesmentioning

confidence: 99%

The Use of Hypothetical Household Data for Policy Learning: Comparative Tax‒Benefit Indicators Using EUROMOD HHoT

Gasior

Recchia

2019

Journal of Comparative Policy Analysis: Research and Practice

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“…Several Member States have already taken measures to reduce tax wedge such as reducing social security contributions for disadvantages groups, lowering tax threshold for personal income tax, tightening the provision of contributions for self-employment, changing the legislation in the fi eld of minimum wages and social security contributions, increase in nominal wages, etc. (more information on measures across the EU Member States are available in quarterly reports of the European Employment Observatory (2009) and in Carone et al (2009)). …”

Section: Concluding Remarks and Policy Recommendationsmentioning

confidence: 99%

Tax Wedge on Labour and its Effect on Employment Growth in the European Union

Dolenc¹,

Laporšek²

2010

Prague Economic Papers

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Abstract:The paper assesses the characteristics of tax wedge, employment and unemployment rate in the EU and by using linear regression analysis with panel-corrected standard errors on the sample of twenty-seven EU Member States over 1999-2008 period analyzes whether the tax wedge affects the employment growth. The empirical estimates have shown that, with regard to employment and unemployment rate, the EU Member States can be classifi ed into two groups. The fi rst group is characterized with high tax wedge, low employment and high unemployment rate, whereas the second group has the alternative characteristics. The negative tax wedge-employment relation was confi rmed in the panel regression analysis, showing that an increase in tax wedge for one percentage point decreases the employment growth in the EU-27 by around 0.04 percentage points, ceteris paribus. The empirical estimates suggest that the EU-27 should continue with the trend of reducing tax wedge, as this would increase employment growth and employment rate and decrease unemployment, especially in Member States with high tax wedge.

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“…3 Carone et al (2009) provide an excellent overview of labor market reforms in Europe 4 papers follow a direct approach that treats structural reforms as macroeconomic shocks. There are at least three competing theories which explain why structural reforms, in particular labor market reforms, inuence the current account directly.…”

Section: Introductionmentioning

confidence: 99%

Labor Market Reforms and Current Account Imbalances - Beggar-Thy-Neighbor Policies in a Currency Union?

Baas

Belke

2014

SSRN Journal

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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 working papers published in the Series constitute work in progress circulated to stimulate discussion and critical comments. Views expressed represent exclusively the authors' own opinions and do not necessarily refl ect those of the editors. Terms of use: Documents in Ruhr Economic Papers #505

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Recent Reforms of the Tax and Benefit Systems in the Framework of Flexicurity

Cited by 4 publications

References 1 publication

The Use of Hypothetical Household Data for Policy Learning: Comparative Tax‒Benefit Indicators Using EUROMOD HHoT

The Use of Hypothetical Household Data for Policy Learning: Comparative Tax‒Benefit Indicators Using EUROMOD HHoT

Tax Wedge on Labour and its Effect on Employment Growth in the European Union

Labor Market Reforms and Current Account Imbalances - Beggar-Thy-Neighbor Policies in a Currency Union?

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