The series Research in Labor Economics began in 1977 by Ronald Ehrenberg and JAI Press. Solomon Polachek has been editor since 1995. Since 2006, the series has benefited from affiliating with the Institute for the Study of Labor (IZA) and was extended to two volumes per year. The first volume remains in the tradition of the series with empirical and theoretical papers in labor economics. The second volume, which is edited by the Institute of the Study of Labor (IZA) is more policy-oriented, in the spirit of IZA's focus on policy aspects of labor economics.
Author(s): Olivier Bargain
Series: Research in Labor Economics
Edition: 1
Publisher: Emerald Group Publishing Limited
Year: 2006
Language: English
Pages: 212
List of Contributors......Page 1
Preface......Page 3
Notes......Page 8
Foreword......Page 10
A Short Introduction to EUROMOD: An Integrated European Tax-Benefit Model......Page 12
Introduction......Page 13
Birth of a European Tax-Benefit Microsimulation Model......Page 14
Building EUROMOD: Challenges and Limitations......Page 17
Data Comparability......Page 18
Design Issues: Ease of Use versus Flexibility......Page 20
Limitations and New Developments......Page 21
The Scope of a European Tax-Benefit Microsimulation Model......Page 23
Inequality, Poverty and Redistribution......Page 24
Example: Child Poverty......Page 26
Example: Links Between Macro-and Microeconomic Variables......Page 28
Example: Work Incentives and Behavioral Responses......Page 29
Conclusion and Future Issues......Page 30
Notes......Page 31
References......Page 32
Architecture of the Model......Page 35
Pension Incomes in the European Union: Policy Reform Strategies in Comparative Perspective......Page 38
Introduction......Page 39
Incomes and Poverty of Elderly Persons in the EU......Page 41
Pension Systems and Reform Scenarios......Page 46
Reform 1: A Minimum Pension......Page 48
Reform 2: Increasing Contributions......Page 58
Reform 3: Reducing the Replacement Rate in Contributory Pensions in Payment......Page 61
Reform Packages......Page 64
Conclusions......Page 70
Notes......Page 73
References......Page 76
Appendix B. A Short Description of the Pension Systems of Denmark, Germany, Italy and the UK......Page 79
The Distribution Effects of Taxes on Pensions and Unemployment Benefits in the EU-15......Page 83
Introduction......Page 84
Relative Income Position of Old-Age Individuals......Page 85
Relative Income Position of the Unemployed......Page 87
Income from Work, Pensions and Unemployment Benefits......Page 88
Measuring Taxes on Replacement Incomes in EUROMOD......Page 91
Differential Tax Treatment of Replacement Incomes......Page 92
The Bottom and the Top End of the Income Distribution......Page 95
Progressivity of Taxes on Pensions, Unemployment Benefits and Earnings......Page 101
Conclusion......Page 102
Notes......Page 104
References......Page 105
Family Transfers and Child Poverty in Greece, Italy, Spain and Portugal......Page 110
Introduction......Page 111
Data and Methodology......Page 112
Family Transfers and Child Poverty......Page 114
Target Efficiency......Page 123
Reforming Family Transfers......Page 126
Conclusion......Page 129
Notes......Page 131
References......Page 132
Introduction1......Page 134
Measuring the Distributive Impact of Policy Changes......Page 136
Which Benchmark?......Page 137
Impact of Policy Changes on Income Distribution and Poverty......Page 141
Conclusions......Page 144
Notes......Page 145
References......Page 146
SWITCH - the ESRI Tax-Benefit Model......Page 147
Fiscal Drag – An Automatic Stabiliser?......Page 149
Introduction......Page 150
Theory......Page 151
Methodology: Measuring Tax Burdens Before and After Inflation......Page 157
Tax-Benefit Model and Data......Page 158
Definition of Tax Rates......Page 159
Simulation Results......Page 160
Interpretation and Discussion......Page 165
Notes......Page 167
References......Page 169
Beans for Breakfast? How Exportable is the British Workfare Model?......Page 172
Introduction......Page 173
Simulating the British Experience......Page 175
The Working Families’ Tax Credit in the UK......Page 176
Simulating a Working Tax Credit in France, Germany and Finland......Page 177
A First Look at the Results......Page 180
Pre- and Post-Reform Budget Constraints......Page 181
Household Structure and Employment......Page 183
Aggregate Statistics......Page 186
Effects on poverty......Page 188
Effective Marginal Tax Rates......Page 189
Financial Gains to Work......Page 193
Labor Supply Elasticities......Page 196
Concluding Remarks......Page 198
Notes......Page 200
Acknowledgments......Page 203
References......Page 204
Implicit Social Preferences and Fiscal Reforms: A Microsimulation Analysis for Spain......Page 206
Introduction......Page 207
The Model and its Implementation......Page 208
Data and Selection......Page 210
The 1998 and 1999 Spanish Tax Systems......Page 211
Results......Page 213
Notes......Page 217
References......Page 218
