Bargain, Olivier; Callan, Tim(University College Dublin. School of EconomicsUniversity College Dublin. Geary Institute, 2007-08)
To assess the impact of tax-benefit policy changes on income distribution over time, we suggest a methodology based on counterfactual simulations. We start by decomposing changes in inequality/poverty indices into three ...
We suggest a methodology to calibrate a collective model with household-specific bargaining rules and marriage-specific preferences that incorporate leisure externalities. The empirical identification relies on the assumption ...
The distributional characteristic is a measure which can be used in many applications in social cost-benefit analysis. In the application here, the distributional characteristics of a number of broad aggregates of goods ...
In the long run the economic incidence of a tax is unaffected by whether a tax is levied on workers, consumers or firms. In the short run, however, with wages and prices not fully flexible the incidence
may be different. ...
The standard public finance analysis of the welfare cost of labour income taxation is based on the estimation of labour supply functions that treat unemployed individuals as non-participants. This paper applies
econometric ...
This paper examines the conjecture that tax reform recommendations are not as sensitive to underlying consumer demand systems as are derived optimal tax rates. Tax reform recommendations for Ireland using the Ahmad-Stern ...
Bargain, Olivier(University College Dublin. School of Economics, 2007-08)
Discrete choice models of labor supply easily account for nonlinearity and nonconvexity in budget sets caused by tax-benefit systems. As a result, they have become very popular for ex ante evaluations
of policy reforms. ...