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Open AccessJournal ArticleDOI

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

Nizamul Islam, +1 more
- 01 Nov 2018 - 
- Vol. 75, pp 38-69
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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Journal ArticleDOI

Sufficient Statistics for Welfare Analysis: A Bridge Between Structural and Reduced-Form Methods

TL;DR: In this paper, the authors present a general framework that shows how many policy questions can be answered by estimating a small set of sufficient statistics using program-evaluation methods and use this framework to synthesize the modern literature on taxation, social insurance, and behavioral welfare economics.
Journal ArticleDOI

Optimal Income Transfer Programs: Intensive versus Extensive Labor Supply Responses

TL;DR: In this article, optimal income transfers for low incomes are analyzed along the intensive margin (intensity of work on the job) and along the extensive margin (participation into the labor force).
Journal ArticleDOI

The Short-term Impact of Unconditional Cash Transfers to the Poor: Experimental Evidence from Kenya

TL;DR: A randomized controlled trial to study the response of poor households in rural Kenya to unconditional cash transfers from the NGO GiveDirectly, finding a strong consumption response to transfers and a large increases in psychological well-being.
Book

The Flat Tax

TL;DR: The flat tax concept was first proposed by Hall and Rabushka as mentioned in this paper, and has since been adopted by six states-Colorado, Illinois, Indiana, Massachusetts, Michigan, and Pennsylvania-and several countries around the world.
Journal ArticleDOI

On Analyzing the World Distribution of Income

TL;DR: In this article, a new measure that allows poverty and inequality to be considered in the same framework, incorporates different approaches to measuring inequality, and allows varied expressions of the cost of inequality.
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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.