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.
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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.
Journal ArticleDOI
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.
Journal ArticleDOI
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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Moves to a basic income-flat tax system in Australia: implications for the distribution of income and supply of labour
TL;DR: In this article, the authors examined the implications of moving to a system where benefits are universal and the marginal tax rate schedule is simplified to a constant rate, referred to as a basic income -flat tax system.
Journal ArticleDOI
Active citizen's income, unconditional income and participation under imperfect competition: a welfare analysis
TL;DR: In this paper, a dynamic general equilibrium model of a unionised economy is developed in which participation to the formal labour market is endogenous and the budget of the State has to balance.
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Optimal Income Taxation when Skills and Behavioral Elasticites are Heterogeneous
Laurence Jacquet,Etienne Lehmann +1 more
TL;DR: In this paper, the authors solve a large class of multidimensional adverse selection problems with one observed action to derive the nonlinear optimal income tax schedule when individuals differ along multiple unobserved characteristics based on a perturbation of the optimal allocation.
BookDOI
Public spending and the poor : what we know, what we need to know
TL;DR: In this paper, the authors focus on three key questions: what is the welfare objective? how are the benefits of public spending currently distributed? how can that distribution be improved? The author says that one must be clear about how performance is to be judged.
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Public Economics in Action: The Basic Income/Flat Tax Proposal
TL;DR: The authors surveys recent developments in public economics by taking as a case-study the proposals for a basic income/flat tax scheme and presents a framework for a system that would affect both personal income and the social security system, replacing the one by a flat-rate income tax and the other by a guaranteed income.
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The case for negative income tax with flat tax in Europe. An empirical optimal taxation exercise
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