Proposals for reforming the current system of taxes and transfers with a basic income and flat tax have received considerable attention in recent years in the UK and Ireland. Microsimulation models have played a central role in the formulation, the assessment, and the reformulation of these proposals. They have been used to assess the effects of proposals on the distribution of income and on labour supply incentives, and to examine their revenue effects. To the best of our knowledge, microsimulation analysis has not been used to examine the effects of the same basic income in the two countries. Such analysis has a number of attractions. From a substantive policy point of view, it is of interest in the context of proposals for harmonisation of social protection across EU member states; and can help to shed light on the nature of the differences between the current systems, by comparing them against a common benchmark. This paper describes the results of a series of simulations of common basic income reform proposals using the ESRI tax-benefit model for Ireland, SWITCH, and the Microsimulation Unit's tax-benefit model for the UK, POLIMOD.
Download Info
To download:
If you experience problems downloading a file, check if you have the
proper application to
view it first. Information about this may be contained
in the File-Format links below. In case of further problems read
the IDEAS help
page. Note that these files are not on the IDEAS
site. Please be patient as the files may be large.
Publisher Info
Paper provided by Microsimulation Unit at the Institute for Social and Economic Research in its series Microsimulation Unit Research Notes with number
MU/RN/31.
For technical questions regarding this item, or to correct its listing, contact: (Paul Groves).
Related research
Keywords:
Other versions of this item:
References listed on IDEAS Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
Cited by: (explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)