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
More filters
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
More filters
Journal ArticleDOI
Evaluating Alternative Representations of the Choice Sets in Models of Labour Supply
TL;DR: In this paper, the authors explore the implications of the procedure used to build the choice set (fixed alternatives vs sampled alternatives) accounting or not accounting for a different availability of alternatives, and show that the way the choice sets is represented seems to have little impact on the fitting of observed values, but a more significant and important impact on out-of-sample prediction performance.
Journal ArticleDOI
On reforming the welfare system
TL;DR: In this paper, the authors compared various negative income tax (NIT) and workfare schemes from the point of view of efficiency and equity in a simulation model for a small open economy (Quebec 1986).
Posted Content
The Race Between Machine and Man: Implications of Technology for Growth, Factor Shares and Employment
Daron Acemoglu,Pascual Restrepo +1 more
TL;DR: In this paper, the authors examine the concerns that new technologies will render labor redundant in a framework in which tasks previously performed by labor can be automated and new versions of existing tasks, in which labor has a comparative advantage, can be created.
Journal ArticleDOI
Simulating the Reform of Means-tested Benefits with Endogenous Take-up and Claim Costs
TL;DR: The authors developed a stochastic simulation method and applied it to a probit model of "income support" take-up by the UK pensioners, allowing them to adjust net income for the welfare losses because of tangible or intangible claim costs.
ReportDOI
A theory of income taxation under multidimensional skill heterogeneity
TL;DR: In this article, 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.
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
Empirical Optimal Income Taxation: A Microeconometric Application to Norway
Rolf Aaberge,Ugo Colombino +1 more