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Journal ArticleDOI

Micro‐simulation and Normative Policy Evaluation: An Application to Some EU Tax Benefits Systems

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TLDR
In this article, the authors explore the impact of alternative tax benefits systems on household welfare, using the theory of optimal taxation with the distribution of potential wages replaced by the distribution for household abilities.
Abstract
In this work we explore the impact of alternative tax benefits systems on household welfare. The framework of our analysis is the theory of optimal taxation with the distribution of potential wages replaced by the distribution of household abilities. The latter has been calculated by inversion of the household's utility maximization problem. This methodology has then been implemented in order to compare the tax benefits systems of France and the United Kingdom. We have employed a behavioral micro-simulation model that has been applied on samples extracted from the "Households Budget Survey 1989" of INSEE and from the "Family Expenditure Survey" of ONS.

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Microsimulation as a Tool for Evaluating Redistribution Policies

TL;DR: In this paper, the authors discuss microsimulation techniques and their theoretical background as a tool for the analysis of public policies, with emphasis on tax incidence, redistribution, and poverty analysis.
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Econometric Evaluation of Health Policies

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The evaluation of health policies through dynamic microsimulation methods

TL;DR: The power of microsimulation as a valid and relevant tool for policy evaluation as well as the main features of the approach are described and how these are implemented in practice are described.
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Discrete choice models of labour supply, behavioural microsimulation and the Spanish tax reforms

TL;DR: In this paper, the authors analyse the impact of recent Spanish income tax reforms upon efficiency and household and social welfare and study the effects of various (basic-income and vital-minimum) flat tax schemes.
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A microsimulation analysis of the 2006 regime change of Dutch disability scheme

TL;DR: In this article, a microsimulation model that simulates the budgetary impact of the 2006 regime change in the Dutch disability scheme is introduced, which can answer questions about the individual or meso income effects, the exact distribution of expenses among different benefits and the time path of the savings.
References
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Book

An introduction to the bootstrap

TL;DR: This article presents bootstrap methods for estimation, using simple arguments, with Minitab macros for implementing these methods, as well as some examples of how these methods could be used for estimation purposes.
Journal ArticleDOI

On the Measurement of Inequality

TL;DR: In this paper, the problem of comparing two frequency distributions f(u) of an attribute y which for convenience I shall refer to as income is defined as a risk in the theory of decision-making under uncertainty.
Journal ArticleDOI

An Exploration in the Theory of Optimum Income Taxation

TL;DR: In this paper, the authors make the following simplifying assumptions: (1) Intertemporal problems are ignored; (2) the tax system that would bring about that result would completely discourage unpleasant work; and (3) what such a tax schedule would look like; and what degree of inequality would remain once it was established.
Journal ArticleDOI

Collective Labor Supply and Welfare

TL;DR: In this article, the authors developed a general, "collective" model of household labor supply in which agents are characterized by their own (possibly altruistic) preferences, and household decisions are only assumed to be Pareto efficient.
Journal Article

Labor supply: a review of alternative approaches

TL;DR: The first volume of the Handbook of Labor Economics as mentioned in this paper has been published in 1989 and has a notable representation of authors -and topics of importance -from throughout the world, as well as topics of interest.
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