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.
The case for NIT+FT in Europe. An empirical optimal taxation exercise
Nizamul Islam,Ugo Colombino +1 more
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.About:
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.read more
Figures
Table A.12 – Maximum likelihood estimates – singles (Ireland) 
Table A.4 – Maximum likelihood estimates – singles (Belgium) 
Table A.8 – Maximum likelihood estimates – singles (France) 
Table A11. – Maximum likelihood estimates – couples (Ireland) 
Table 1. Optimal CBI, GNIT, UBI and IWB with k = 0.05 for Italy 
Table 2. Optimal CBI, GNIT, UBI and IWB with k = 0.05 for Belgium
Citations
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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
Casey Rothschild,Florian Scheuer +1 more
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
Ugo Colombino,Nizamul Islam +1 more
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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Journal ArticleDOI
Optimal Design of Means Tested Retirement Benefits
James Sefton,Justin van de Ven +1 more
TL;DR: In this article, the authors use a rational agent model to explore the welfare effects of alternative retirement benefits arrangements in the UK and support an extensive role for means testing, consistent with Meade's conjecture, and highlight the distortions associated with alternative methods of benefits financing.
Posted ContentDOI
Evaluation of an in-work tax credit reform in Sweden: effects on labor supply and welfare participation of single mothers
Rolf Aaberge,Lennart Flood +1 more
TL;DR: In this article, the authors evaluate a recent Swedish in-work tax credit reform where they pay particular attention to labor market exclusion; i.e. individuals in as well as outside the labor force are included in the analysis.
Journal ArticleDOI
Accounting for family background when designing optimal income taxes: a microeconometric simulation analysis
Rolf Aaberge,Ugo Colombino +1 more
TL;DR: This article developed an extended version of Roemer's EOPO (EOp) criterion that accounts for income differentials between as well as within types, where types are defined by circumstances that are beyond people's control (parental education, in this study).
Journal ArticleDOI
Is unconditional basic income a viable alternative to other social welfare measures
TL;DR: In this article, the authors propose an unconditional basic income (UBI) as a better alternative for achieving the goals of redistributing the gains from automation and globalization, providing efficient buffers against economic shocks, and advancing the reallocation of jobs and skills.
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The case for negative income tax with flat tax in Europe. An empirical optimal taxation exercise
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