We study the effect of inflowing remittances - a major source of capital for many countries - on tax revenues and tax policy. Instrumenting remittances with changes in the oil-price interacted with a…
Many studies have estimated the effect of circumstances on income acquisition. Perhaps surprisingly, the fraction of inequality attributable to circumstances is usually quite small – in the advanced democracies,…
The elasticities of taxable (ETI) and broad income (EBI) are key parameters in optimal tax and welfare analysis. To examine the large variation in estimates found in the literature, I conduct a comprehensive…
Um das Armutsrisiko zu messen, wird in dieser Analyse das gesamte Einkommen nach Steuern im Haushaltskontext auf Basis von repräsentativen Haushaltsdaten simuliert und geschätzt, wie sich das Armutsrisiko bis…
The effect of demographic change on the labor force and on fiscal revenues is topical in light of potential pension shortfalls. This paper evaluates the effect of demographic changes between 2010 and 2030 on…
The future of the German pay as you go public pension system is dependent on families with children. In contrast to German tax law, there are no child allowances in the social insurance system. As a result,…
In this paper, we present the first dynamic scoring exercise linking a multi‐country microsimulation and DSGE models for all countries of the European Union. We illustrate our novel methodology analysing a…