DYNAMIC SCORING OF TAX REFORMS IN THE EUROPEAN UNION

被引：10

作者：

Barrios, Salvador ^{[1
]}

Dolls, Mathias ^{[2
]}

Maftei, Anamaria ^{[1
]}

Peichl, Andreas ^{[3
,4
]}

Riscado, Sara ^{[1
]}

Varga, Janos ^{[5
]}

Wittneben, Christian ^{[2
]}

机构：

[1] European Commiss, JRC, Fiscal Policy Anal Unit, Calle Inca Garcilaso 3,Edificio Expo, E-41092 Seville, Spain

[2] Ifo Ctr Macroecon & Surveys, Poschingerstr 5, D-81679 Munich, Germany

[3] Univ Munich, Ifo Ctr Business Cycle Anal & Surveys, Poschingerstr 5, D-81679 Munich, Germany

[4] Univ Munich, Econ, Poschingerstr 5, D-81679 Munich, Germany

[5] European Commiss, Directorate Gen Econ & Financial Affairs, Rue Loi 170,Wetstr 170, B-1049 Brussels, Belgium

来源：

JOURNAL OF POLICY ANALYSIS AND MANAGEMENT | 2019年 / 38卷 / 01期

关键词：

DISCRETE-CHOICE; LABOR; MODELS; MICRO; MICROSIMULATION; PARTICIPATION; ELASTICITIES;

D O I：

10.1002/pam.22105

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

In this paper, we present the first dynamic scoring exercise linking a microsimulation and a dynamic general equilibrium model for Europe. We illustrate our novel methodology analyzing hypothetical reforms of the social insurance contributions system in Belgium. Our approach takes into account the feedback effects resulting from adjustments and behavioral responses in the labor market and the economy-wide reaction to the tax policy changes essential for a comprehensive evaluation of the reforms. We find that the self-financing effect of a reduction in employers' social insurance contribution is substantially larger than that of a comparable reduction in employees' social insurance contributions.

引用

页码：239 / +

页数：61

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