The Experts below are selected from a list of 312 Experts worldwide ranked by ideXlab platform
André Decoster - One of the best experts on this subject based on the ideXlab platform.
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how regressive are Indirect Taxes a microsimulation analysis for five european countries
Journal of Policy Analysis and Management, 2010Co-Authors: André Decoster, Jason Loughrey, Cathal Odonoghue, Dirk VerwerftAbstract:Shifting the tax burden from labor to consumption is proposed in many developed countries as a way to make the tax system more incentive compatible. This article deals with the simulation of such a policy change to sharpen the distributional picture. Expenditures are imputed into the EUROMOD microsimulation program. Then social security contributions are lowered and the standard VAT rate is increased to maintain government revenue neutrality. The main conclusions are that (1) Indirect Taxes are regressive with respect to disposable income but proportional or progressive with respect to total expenditures, and (2) Indirect Taxes are in any case less progressive than other components of the tax system, making the proposed measure a regressive one. A possible solution exists in increasing the progressivity of the remaining income tax. © 2010 by the Association for Public Policy Analysis and Management.
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Microsimulation of Indirect Taxes
International Journal of Microsimulation, 2010Co-Authors: André Decoster, Cathal O'donoghue, Jason Loughrey, Dirk VerwerftAbstract:In most cases microsimulation methods are used to create ex ante evaluations of reforms in the personal income tax system or in social security contributions and benefits. This paper reports on an incorporation of expenditure data and Indirect Taxes, mainly VAT, excises and other consumption Taxes, in the EUROMOD-framework. Imputed expenditures are used to simulate a decrease of social security contributions compensated by a rise in standard VAT rate to maintain government budget neutrality.
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Microsimulation of Indirect Taxes
The International Journal of Microsimulation, 2010Co-Authors: André Decoster, Cathal O'donoghue, Jason Loughrey, Dirk VerwerftAbstract:The goal of this paper is to simulate a tax shift from labour to consumption and perform a distributional analysis of the reform. Microsimulation programs are often uniquely focussed on the personal income tax system and on social security contributions and benefits. However, against a political background where income Taxes are under increased pressure and alternative, less distortive forms of taxation come under consideration, microsimulation models enriched with expenditure data and consumption tax structures could play an important role in sharpening the (distributional) picture of such systemic changes. The current paper discusses an algorithm for this enrichment - mainly with VAT, excises and other consumption Taxes - within the context of the EUROMOD-framework and applies the obtained program to the simulation of a decrease of social security contributions compensated by a rise in standard VAT rate to maintain government budget neutrality for four EU countries. The measure is found to have a (first order) regressive effect, pointing to the fact that keeping redistribution constant would require the remaining post-reform income taxation to become more progressive.
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Incidence and Welfare Effects of Indirect Taxes
2009Co-Authors: André Decoster, Jason Loughrey, Dirk VerwerftAbstract:The majority of microsimulation models are confined to ex ante evaluations of reforms in the personal income tax system or in social security contributions and benefits. This paper reports on an incorporation of Indirect Taxes, mainly VAT, excises and other consumption Taxes, in the EUROMOD-microsimulation model. We sharpen the distributional picture of the overall tax and benefit system by bringing the Indirect tax incidence for five European countries into the picture. We investigate explanations for the regressivity, and study the distributional effect of an integrated simulation of changes in social security contributions and Indirect Taxes as compensating channels of collecting government revenue.
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Indirect Taxes and social policy: Distributional impact of alternative financing of social security
SSRN Electronic Journal, 2007Co-Authors: André Decoster, Kris De Swerdt, Gerlinde VerbistAbstract:The role of Indirect Taxes in social policy is investigated by 1) comparing the distributional pattern of Indirect Taxes with the one of personal income Taxes and social security contributions; 2) calculating the Indirect tax liabilities for recipients of social benefits; 3) assessing the distributional impact of shifting the financing of social security from contributions to Indirect Taxes. For this purpose we combine the data of the Household Budget Survey and the Socio-Economic Panel, as well as two microsimulation models, namely ASTER (for the calculation of Indirect Taxes) and MISIM (for the calculation of personal income Taxes and social contributions).
Dirk Verwerft - One of the best experts on this subject based on the ideXlab platform.
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how regressive are Indirect Taxes a microsimulation analysis for five european countries
Journal of Policy Analysis and Management, 2010Co-Authors: André Decoster, Jason Loughrey, Cathal Odonoghue, Dirk VerwerftAbstract:Shifting the tax burden from labor to consumption is proposed in many developed countries as a way to make the tax system more incentive compatible. This article deals with the simulation of such a policy change to sharpen the distributional picture. Expenditures are imputed into the EUROMOD microsimulation program. Then social security contributions are lowered and the standard VAT rate is increased to maintain government revenue neutrality. The main conclusions are that (1) Indirect Taxes are regressive with respect to disposable income but proportional or progressive with respect to total expenditures, and (2) Indirect Taxes are in any case less progressive than other components of the tax system, making the proposed measure a regressive one. A possible solution exists in increasing the progressivity of the remaining income tax. © 2010 by the Association for Public Policy Analysis and Management.
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Microsimulation of Indirect Taxes
International Journal of Microsimulation, 2010Co-Authors: André Decoster, Cathal O'donoghue, Jason Loughrey, Dirk VerwerftAbstract:In most cases microsimulation methods are used to create ex ante evaluations of reforms in the personal income tax system or in social security contributions and benefits. This paper reports on an incorporation of expenditure data and Indirect Taxes, mainly VAT, excises and other consumption Taxes, in the EUROMOD-framework. Imputed expenditures are used to simulate a decrease of social security contributions compensated by a rise in standard VAT rate to maintain government budget neutrality.
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Microsimulation of Indirect Taxes
The International Journal of Microsimulation, 2010Co-Authors: André Decoster, Cathal O'donoghue, Jason Loughrey, Dirk VerwerftAbstract:The goal of this paper is to simulate a tax shift from labour to consumption and perform a distributional analysis of the reform. Microsimulation programs are often uniquely focussed on the personal income tax system and on social security contributions and benefits. However, against a political background where income Taxes are under increased pressure and alternative, less distortive forms of taxation come under consideration, microsimulation models enriched with expenditure data and consumption tax structures could play an important role in sharpening the (distributional) picture of such systemic changes. The current paper discusses an algorithm for this enrichment - mainly with VAT, excises and other consumption Taxes - within the context of the EUROMOD-framework and applies the obtained program to the simulation of a decrease of social security contributions compensated by a rise in standard VAT rate to maintain government budget neutrality for four EU countries. The measure is found to have a (first order) regressive effect, pointing to the fact that keeping redistribution constant would require the remaining post-reform income taxation to become more progressive.
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Incidence and Welfare Effects of Indirect Taxes
2009Co-Authors: André Decoster, Jason Loughrey, Dirk VerwerftAbstract:The majority of microsimulation models are confined to ex ante evaluations of reforms in the personal income tax system or in social security contributions and benefits. This paper reports on an incorporation of Indirect Taxes, mainly VAT, excises and other consumption Taxes, in the EUROMOD-microsimulation model. We sharpen the distributional picture of the overall tax and benefit system by bringing the Indirect tax incidence for five European countries into the picture. We investigate explanations for the regressivity, and study the distributional effect of an integrated simulation of changes in social security contributions and Indirect Taxes as compensating channels of collecting government revenue.
Guy Van Camp - One of the best experts on this subject based on the ideXlab platform.
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Redistributive effects of the shift from personal income Taxes to Indirect Taxes: Belgium 1988-93
Fiscal Studies, 2005Co-Authors: André Decoster, Guy Van CampAbstract:Between 1988 and 1993, the Belgian personal income tax system and the Indirect tax system were reformed to a considerable extent. We use microsimulation models to investigate the impact of the reform on the liability progression and the redistributive effect of the combined tax system. The redistributive effect of personal income Taxes decreased, notwithstanding an increase in liability progression. For Indirect Taxes, both the liability regressivity and the reverse redistributive effect have been enhanced. We use recently developed statistical tests to gauge the significance of the observed changes.
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redistributive effects of the shift from personal income Taxes to Indirect Taxes belgium 1988 1993
Research Papers in Economics, 2000Co-Authors: André Decoster, Guy Van CampAbstract:Between 1988 and 1993 the Belgian personal income tax system and the Indirect tax system have been reformed to a considerable extent. We use microsimulation models to investigate the impact of the reform on the liability progression and the redistributive effect of the combined tax system. The redistributive effect of personal income Taxes decreased, notwithstanding an increase in liability progression. For Indirect Taxes, both the liability regressivity and the reverse redistributive effect have been enhanced. We use recently developped statistical tests to gauge the significance of the observed changes.
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Is redistribution through Indirect Taxes equitable
European Economic Review, 1997Co-Authors: André Decoster, Erik Schokkaert, Guy Van CampAbstract:Abstract A move towards a non-uniform Indirect tax structure may result in some vertical redistribution. It will also lead to a different treatment of households with the same total expenditures but with different preferences. To evaluate the social desirability of such rate differentiation we introduce a distinction between needs (for which individuals are not responsible) and tastes (for which they are). We show some empirical results for Belgium, obtained with the microsimulation program ASTER . In these calculations we compare the actual Belgian system of Indirect Taxes with a simpler structure with only two rates.
Timothy M. Smeeding - One of the best experts on this subject based on the ideXlab platform.
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A re-examination of welfare states and inequality in rich nations: How in-kind transfers and Indirect Taxes change the story
Journal of Policy Analysis and Management, 2006Co-Authors: Irwin Garfinkel, Lee Rainwater, Timothy M. SmeedingAbstract:Previous studies find large crossnational differences in inequality amongst rich Western nations, due in large part to differences in the generosity of welfare state transfers. The United States is the least generous nation and the one having the most aftertax and transfer inequality. But these analyses are limited to the effects of cash and nearcash transfers and direct Taxes on incomes, while on average, half of welfare state transfers in rich nations are inkind benefits-health insurance, education, and other services. Counting inkind benefits at government cost and accounting for the Indirect Taxes used to finance transfers substantially reduces crossnational differences in inequality at the bottom of the income distribution. The findings have implications for how we think about tradeoffs across welfare state domains that all nations face and we illustrate this with reference to the current U.S. debate about health insurance. © 2006 by the Association for Public Policy Analysis and Management
Jason Loughrey - One of the best experts on this subject based on the ideXlab platform.
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how regressive are Indirect Taxes a microsimulation analysis for five european countries
Journal of Policy Analysis and Management, 2010Co-Authors: André Decoster, Jason Loughrey, Cathal Odonoghue, Dirk VerwerftAbstract:Shifting the tax burden from labor to consumption is proposed in many developed countries as a way to make the tax system more incentive compatible. This article deals with the simulation of such a policy change to sharpen the distributional picture. Expenditures are imputed into the EUROMOD microsimulation program. Then social security contributions are lowered and the standard VAT rate is increased to maintain government revenue neutrality. The main conclusions are that (1) Indirect Taxes are regressive with respect to disposable income but proportional or progressive with respect to total expenditures, and (2) Indirect Taxes are in any case less progressive than other components of the tax system, making the proposed measure a regressive one. A possible solution exists in increasing the progressivity of the remaining income tax. © 2010 by the Association for Public Policy Analysis and Management.
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Microsimulation of Indirect Taxes
International Journal of Microsimulation, 2010Co-Authors: André Decoster, Cathal O'donoghue, Jason Loughrey, Dirk VerwerftAbstract:In most cases microsimulation methods are used to create ex ante evaluations of reforms in the personal income tax system or in social security contributions and benefits. This paper reports on an incorporation of expenditure data and Indirect Taxes, mainly VAT, excises and other consumption Taxes, in the EUROMOD-framework. Imputed expenditures are used to simulate a decrease of social security contributions compensated by a rise in standard VAT rate to maintain government budget neutrality.
-
Microsimulation of Indirect Taxes
The International Journal of Microsimulation, 2010Co-Authors: André Decoster, Cathal O'donoghue, Jason Loughrey, Dirk VerwerftAbstract:The goal of this paper is to simulate a tax shift from labour to consumption and perform a distributional analysis of the reform. Microsimulation programs are often uniquely focussed on the personal income tax system and on social security contributions and benefits. However, against a political background where income Taxes are under increased pressure and alternative, less distortive forms of taxation come under consideration, microsimulation models enriched with expenditure data and consumption tax structures could play an important role in sharpening the (distributional) picture of such systemic changes. The current paper discusses an algorithm for this enrichment - mainly with VAT, excises and other consumption Taxes - within the context of the EUROMOD-framework and applies the obtained program to the simulation of a decrease of social security contributions compensated by a rise in standard VAT rate to maintain government budget neutrality for four EU countries. The measure is found to have a (first order) regressive effect, pointing to the fact that keeping redistribution constant would require the remaining post-reform income taxation to become more progressive.
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Incidence and Welfare Effects of Indirect Taxes
2009Co-Authors: André Decoster, Jason Loughrey, Dirk VerwerftAbstract:The majority of microsimulation models are confined to ex ante evaluations of reforms in the personal income tax system or in social security contributions and benefits. This paper reports on an incorporation of Indirect Taxes, mainly VAT, excises and other consumption Taxes, in the EUROMOD-microsimulation model. We sharpen the distributional picture of the overall tax and benefit system by bringing the Indirect tax incidence for five European countries into the picture. We investigate explanations for the regressivity, and study the distributional effect of an integrated simulation of changes in social security contributions and Indirect Taxes as compensating channels of collecting government revenue.
