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
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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.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.
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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Journal ArticleDOI
The Negative Income Tax and the Evolution of U.S. Welfare Policy
TL;DR: Work requirement approaches have gained ground in actual U.S. welfare policy over the last 30 years and the number of different programs has proliferated, another development counter to the negative income tax as discussed by the authors.
Journal ArticleDOI
Public Spending and the Poor
Journal ArticleDOI
Sectoral labour supply, choice restrictions and functional form
John K. Dagsvik,Steinar Strøm +1 more
TL;DR: This article analyzed labor supply behavior with latent job opportunity sets and institutional choice constraints, and found that the latent job opportunities in the labor supply were correlated with the number of jobs available for men.
Book ChapterDOI
Is a Negative Income Tax Practical
TL;DR: The means test is in effect a 100 per cent tax on the welfare recipient's own earnings; for every dollar he earns, his assistance is reduced by a dollar as mentioned in this paper, and the tax is applied to all welfare recipients.
Posted Content
Designing Optimal Taxes with a Microeconometric Model of Household Labour Supply
Rolf Aaberge,Ugo Colombino +1 more
TL;DR: In this paper, a microeconomic model with 78 parameters that captures heterogeneity in consumption-leisure preferences for singles and couples as well as in job opportunities across individuals based on detailed Norwegian household data for 1994 is presented.
Related Papers (5)
The case for negative income tax with flat tax in Europe. An empirical optimal taxation exercise
Nizamul Islam,Ugo Colombino +1 more
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