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 …

This paper investigates the effect of shifting taxes from labor income to consumption on labor
supply and the distribution of income in Germany. We simulate stepwise increases in the …

Shifting taxes from labor income to consumption is regularly suggested as a measure to
induce work incentives. We investigate the effect of increases in the Value Added Tax on …

This paper assesses the distributional impact of a revenue-neutral shift from SSC to VAT in
12EU-OECD countries. Using Household Budget Survey data, we simulate a 5-percentage …

This paper uses generational accounts to analyse the long term sustainability of Belgian
public finances. We derive age-profiles of detailed tax and expenditure categories from …

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 …

КИЇВСЬКИЙ НАЦІОНАЛЬНИЙ ЕКОНОМІЧНИЙ УНІВЕРСИТЕТ ІМЕНІ ВАДИМА ГЕТЬМАН
Page 1 КИЇВСЬКИЙ НАЦІОНАЛЬНИЙ ЕКОНОМІЧНИЙ УНІВЕРСИТЕТ ІМЕНІ ВАДИМА …

This Dissertation is devoted to the empirical analysis of the consequences of government
action. In particular, it investigates the distributional impact of fundamental tax reform and the …

This paper uses generational accounts to analyse the long term sustainability of Belgian
public finances. We derive age-profiles of detailed tax and expenditure categories from …

This paper uses generational accounts as an instrument to analyse the fiscal long term
sustainability of Belgian public finances. Age-profiles of detailed tax and expenditure …