Additional information is available for the following registered author(s):

• Herwig Immervoll
• Giuseppe Carone

1. This paper presents results from an on-going joint European Commission / OECD project, aimed at monitoring the direct influence of tax and benefit instruments on household incomes. The project uses and extends OECD tax-benefit models to compute a range of work incentive indicators such as marginal effective tax rates on earned income. This paper provides a methodological background describing these extensions. It also discusses the usefulness of a range of indicators such as net replacement rates and marginal effective tax rates and to what extent they can be used to quantify possible work disincentives. The approaches are illustrated using detailed tax-benefit calculations for 2001 and comparing relevant indicators across 15 EU and 8 non-EU countries.
2. The results presented in this paper permit the identification of family circumstances where (1) financial incentives to increase work are either small or missing altogether; or (2) resources provided by social transfers may be ...

1. Cette étude présente les résultats d’un projet commun Commission européenne/OCDE qui vise à faire apparaître l’impact direct des mécanismes fiscaux et de prestations sur le revenu des ménages. Le projet utilise, en les élargissant, les modèles fiscalité-prestations de l’OCDE pour calculer divers indicateurs de l’incitation à l’activité tels que le taux marginal effectif d’imposition des revenus du travail. Cette étude donne, par ailleurs, des indications méthodologiques sur la façon dont il a été procédé. On examine aussi la pertinence de différents indicateurs tels que le taux de remplacement net et le taux marginal effectif d’imposition, et on cherche à voir dans quelle mesure ils peuvent permettre de mesurer d’éventuels effets décincitatifs vis-à-vis de l’activité. A des fins d’illustration, on présente des calculs détaillés impôts-prestations pour 2001 et on procède à des comparaisons d’indicateurs pertinents dans les 15 pays de l’UE et 8 pays non membres de ...

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Paper provided by OECD Directorate for Employment, Labour and Social Affairs in its series OECD Social Employment and Migration Working Papers with number 18.

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Date of creation: 15 Mar 2004
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Handle: RePEc:oec:elsaab:18-en

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Find related papers by JEL classification:
C80 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - General
H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
J65 - Labor and Demographic Economics - - Mobility, Unemployment, and Vacancies - - - Unemployment Insurance; Severance Pay; Plant Closings

This paper has been announced in the following NEP Reports:

• NEP-ALL-2005-08-13 (All new papers)
• NEP-PBE-2005-08-13 (Public Economics)

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This page was last updated on 2008-10-29.