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Assessing the Impact of Tax/Transfer Policy Changes on Poverty: Methodological Issues and Some European Evidence

Micro-Simulation in Action

ISBN: 978-0-76231-347-1, eISBN: 978-1-84950-442-3

Publication date: 10 November 2006

Abstract

A method of systematically assessing the “first-round” impact of tax and transfer policy changes on the income distribution and the incidence of relative income poverty is proposed. It involves the construction of a “distributionally neutral” policy, which can be approximated by a policy that indexes tax allowances, credits and bands and welfare payment rates in line with a broad measure of income growth. The impact of actual policy changes in five EU countries over the 1998–2001 period is then measured against this benchmark, using the EUROMOD tax-benefit model.

Citation

Callan, T., Coleman, K. and Walsh, J. (2006), "Assessing the Impact of Tax/Transfer Policy Changes on Poverty: Methodological Issues and Some European Evidence", Bargain, O. (Ed.) Micro-Simulation in Action (Research in Labor Economics, Vol. 25), Emerald Group Publishing Limited, Leeds, pp. 125-139. https://doi.org/10.1016/S0147-9121(06)25005-2

Publisher

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Emerald Group Publishing Limited

Copyright © 2006, Emerald Group Publishing Limited