The unit of analysis in microsimulation models for personal income taxes: Fiscal unit or household?.

Administrative data on personal income taxes and household budget surveys differ in at least one important respect: the definition of the unit of observation. The sociological concept of a household does not coincide with the administrative definition of a fiscal unit. We investigate whether the evaluation of a reform of income taxes is sensitive to this difference. The empirical results are obtained for a major reform of personal income taxes in Belgium in 1988. We use the technique of statistical matching to link the fiscal data of the Ministry of Finance with the household budget survey. We find that the characteristics of the tax system before and after the reform, such as liability progression and residual progression, are sensitive to the unit of observation and to the data set used. But this sensitivity evaporates at the level of the reform.

Redistributive Effects of the Shift from Personal Income Taxes to Indirect Taxes: Belgium 1988-1993.

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.

The unit of analysis in microsimulation models for personal income taxes: fiscal unit or household?

Administrative data on personal income taxes and household budget surveys differ in at least one important respect: the definition of the unit of observation. The sociological concept of a household does not coincide with the administrative definition of a fiscal unit. We investigate whether the evaluation of a reform of income taxes is sensitive to this difference. The empirical results are obtained for a major reform of personal income taxes in Belgium in 1988. We use the technique of statistical matching to link the fiscal data of the Ministry of Finance with the household budget survey. We find that the characteristics of the tax system before and after the reform, such as liability progression and residual progression, are sensitive to the unit of observation and to the data set used. But this sensitivity evaporates at the level of the reform.

Redistributive effects of the shift from personal income taxes to indirect taxes: Belgium 1988-1993.

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.Belgium; Effects; Income taxes; Personal;

The unit of analysis in microsimulation models for personal income taxes: fiscal unit or household?

Administrative data on personal income taxes and household budget surveys differ in at least one important respect: the definition of the unit of observation. The sociological concept of a household does not coincide with the administrative definition of a fiscal unit. We investigate whether the evaluation of a reform of income taxes is sensitive to this difference. The empirical results are obtained for a major reform of personal income taxes in Belgium in 1988. We use the technique of statistical matching to link the fiscal data of the Ministry of Finance with the household budget survey. We find that the characteristics of the tax system before and after the reform, such as liability progression and residual progression, are sensitive to the unit of observation and to the data set used. But this sensitivity evaporates at the level of the reform.

Labour market responses of survival pensioners: Estimating a labour supply model and predicting the effect of the reform.

In this paper we use a sample of administrative data coming from the `Dataware-house labour market and social protection' and the microsimulation model MIMOSIS to assess the labour supply effects of a reform of the rules for cumulating labour income with survival pension as proposed in the Generations Pact. In a first step we estimate a standard discrete choice labour supply model for several sub groups. Subsequently we model the proposed reform in the tax and benefit rules and we predict the change in desired labour supply of the targeted group. The reform has a significant positive effect on the labour supply of widows, but the effects are quite weak amongst the survivor pensioner with very low benefit, i.e. the group that was originally thought to benefit the most from the reform.Belgium; Effects; Income taxes; Personal; World; Labour market; Market; Responses; Model;

What makes Personal Income Taxes progressive? The case of Belgium

In this paper we investigate the progressivity impact of various components of the Belgian personal income tax system, before and after a major reform of this system. The reform reduced the top tax rates, broadened the tax base and increased tax credits. We show that, contrary to the opinion, commonly expressed in public debates, the reform did not reduce the liability progression of the system and that the rate structure is relatively unimportant in explaining progressivity.

What Makes Personal Income Taxes Progressive? the Case of Belgium.

In this paper we investigate the progressivity impact of various components of the Belgian personal income tax system, before and after a major reform of this system. The reform reduced the top tax rates, broadened the tax base and increased tax credits. We show that, contrary to the opinion, commonly expressed in public debates, the reform did not reduce the liability progression of the system and that the rate structure is relatively unimportant in explaining progressivity.

Daniece Mikkelsen v. Marlan J. Haslam : Brief of Respondent

APPEAL FROM THE SECOND JUDICIAL DISTRICT COURT IN AND FOR THE COUNTY OF WEBER, STATE OF UTAH, HONORABLE RONALD 0. HYDE, JUDGE, PRESIDIN