United States has been fundamentally transformed. The 1996 welfare reform led to a dramatic reduction in the amount of state cash assistance and to the elimination of the Aid to Families with Dependent Children (AFDC) program. At the same time, the amount of cash assistance given through the U.S. tax system increased substantially with the Earned Income Tax Credit (EITC). A Revolution in Povert...

This report summarizes the results of work conducted as a short-term pension tax policy advisor to the Philippine government. This technical assistance is being provided through the USAID-funded AGILE project. The report contains general comments on the pension reform agenda described in a draft white paper and preliminary quantitative results on the individual income tax revenue effects of the...

The paper evaluates the ongoing reform of VAT in the Czech Republic in terms of impacts on individual households. The main objective is to analyse the impact of given changes on individual households. The adopted method is based on the data related to household consumption by individual household quintiles; obtained data are subjected to micro-simulation examining. Results are discussed in term...

Depending on the winner of the 1984 presidential election, the author shows what the policies of a Reagan Administration or Mondale Administration would be regarding deficits, tax reform, regulation, antitrust laws, and protectionism.

Between 1996 and 2003, a series of amendments were made to the Tax Reform Act of 1986 that gradually increased the tax deduction for health insurance purchases by the self-employed (SE) from 25 to 100 percent. We study how these changes have influenced the likelihood that a SE person has health insurance coverage as the policyholder. The Current Population Survey is used to construct a data set...

In recent years, the winds of change have been blowing into every corner of the Canadian tax world. During the ’60’s, we have witnessed more ferment, more concerted effort to appraise and understand our tax system, and have had more proposals for reform, than at any time in our history. We have been the recipients of no fewer than seven tax reports prepared on behalf of provincial governments, ...

This paper examines the implications, for overall social welfare and inequality comparisons, of using different definitions of the unit of analysis the income recipient in computing summary measures. Comparisons are made using the Melbourne Institute Tax and Transfer Simulator (MITTS), a simulation model of the Australian direct tax and benefit system, of the effects of flattening the marginal ...