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The case for NIT+FT in Europe. An empirical optimal taxation exercise

Nizamul Islam, +1 more
- 01 Nov 2018 - 
- Vol. 75, pp 38-69
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TLDR
In this paper, the authors presented an empirical optimal taxation approach to a negative tax with flat tax reform for a sample of eight European countries: Austria, Belgium, France, Germany, Ireland, Italy, Luxembourg and the United Kingdom.
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This article is published in Economic Modelling.The article was published on 2018-11-01 and is currently open access. It has received 8 citations till now. The article focuses on the topics: Negative income tax & Optimal tax.

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From Real Freedom for All

TL;DR: Van Parijs as mentioned in this paper presents an alternative vision of the just society: a capitalist society offering a substantial and unconditional basic income to all its members, and reveals a new ideal of a free society and its meaning in the real world.
Journal ArticleDOI

Is There Empirical Evidence on How the Implementation of a Universal Basic Income (UBI) Affects Labour Supply? A Systematic Review

TL;DR: In this paper, the authors present empirical evidence from studies over the last few decades on the effects of implementation of a UBI on employment, and they apply the PRISMA methodology to better judge their validity and ensure maximum reliability of the results by avoiding biases and making the work reproducible.
Posted Content

A Theory of Income Taxation under Multidimensional Skill Heterogeneity

TL;DR: In this paper, the authors develop a unifying framework for optimal income taxation in multi-sector economies with general patterns of externalities, where agents are characterized by an N-dimensional skill vector corresponding to intrinsic abilities in N potentially externality-causing activities.
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Combining Microsimulation and Numerical Maximization to Identify Optimal Tax-Transfer Rules

TL;DR: In this article , a micro-econometric model is developed and estimated to simulate household labour supply decisions and the implied economic, fiscal and welfare effects, embedded into a numerical optimization routine that identifies the tax-transfer rule that maximizes a social welfare function.
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Making the Switch From Joint to Individual Taxation in Luxembourg. Cost, Behavioural Response and Welfare Effects

TL;DR: In this paper, the effect of a move from joint to individual taxation system using 2,276 couple household living in Luxembourg was studied, where the authors estimate simultaneously labour supply and social assistance participation, exploiting a discrete choice model.
References
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Book

Capitalism and Freedom

TL;DR: In the classic bestseller, Capitalism and Freedom, Friedman presents his view of the proper role of competitive capitalism as both a device for achieving economic freedom and a necessary condition for political freedom as mentioned in this paper.
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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.
Book

Economics and consumer behavior

TL;DR: Deaton and Muellbauer as mentioned in this paper introduced generations of students to the economic theory of consumer behaviour and used it in applied econometrics, including consumer index numbers, household characteristics, demand, and household welfare comparisons.
Journal Article

Modeling the choice of residential location

TL;DR: The problem of translating the theory of economic choice behavior into concrete models suitable for analyzing housing location and methods for controlling the size of data collection and estimation tasks by sampling alternatives from the full set of alternatives are discussed.
Journal ArticleDOI

Capitalism and Freedom

TL;DR: Friedman as mentioned in this paper provides the definitive statement of his immensely influential economic philosophy, one in which competitive capitalism serves as both a device for achieving economic freedom and a necessary condition for political freedom.
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Frequently Asked Questions (1)
Q1. What are the contributions in "The case for nit+ft in europe. an empirical optimal taxation exercise" ?

The authors present an exercise in empirical optimal taxation for European countries from three areas: Southern, Central and Northern Europe.