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This paper explores the effects of tax and benefit systems on differences in income and incentives to earn income within couples in nine member countries of the European Union. The comparative perspective allows us to establish the relative effects of different policy regimes, given the characteristics of each national population, using a consistent approach and set of incidence assumptions across ...
In:
Eastern Economic Journal
37 (2011), 3, 344-366
| Francesco Figari, Herwig Immervoll, Horacio Levy, Holly Sutherland
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Colchester:
University of Essex,
2007,
(EUROMOD Working Paper No. EM1/07)
| Francesco Figari, Horacio Levy, Holly Sutherland
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We suggest a new comprehensive measure of support given through tax-benefit systems to families with children. Using microsimulation techniques, this accounts for all provisions contingent on the presence of children, while usually only gross child/family benefits are considered. We use EUROMOD, the European Union tax-benefit microsimulation model, to quantify the support for children and analyse its ...
In:
Social Science Computer Review
29 (2011), 1, 85-102
| Francesco Figari, Alari Paulus, Holly Sutherland
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Imputed rental income of homeowners is tax exempt in most countries, despite the longstanding arguments recommending its inclusion in the tax base, on both equity and efficiency grounds. The current fiscal crisis revived interest towards this form of taxation. The paper investigates the fiscal and distributional consequences of including homeowners’ imputed rent, net of mortgage interest and maintenance ...
Bonn:
Institute for the Study of Labor (IZA),
2012,
(IZA DP No. 6493)
| Francesco Figari, Alari Paulus, Holly Sutherland, Panos Tsakloglou, Gerlinde Verbist, Francesca Zantomio
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Evidence of Illusion of Control – the fact that people believe to have control over pure chance events – is a recurrent finding in experimental psychology. Results in economics find instead little to no support. In this paper we test whether this dissonant result across disciplines is due to the fact that economists have implemented only one form of illusory control. We identify and separately tests ...
In:
De Economist
164 (2016), 3, 281-295
| Antonio Filippin, Paolo Crosetto
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Frankfurt/M. - Mannheim:
1988,
(Sfb 3-Arbeitspapier Nr. 275)
| Ingo Fischer, Richard Hauser
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In:
Health Economics
18 (2009), 1, 71-89
| Justina A.V. Fischer, Alfonso Sousa-Poza
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This paper examines possible differences between lesbians, gay men and bisexuals (LGBs) compared to heterosexuals with respect to their integration into the residential neighbourhood. By means of a multi-level analysis, we examine if there is a gap in social integration between LGBs compared to heterosexuals, and if so, to what extent municipality characteristics can account for variations in this ...
In:
Social Science Research
84 (2019), November 2019, 102320
| Mirjam Fischer, Matthijs Kalmijn, Stephanie Steinmetz
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Using data from the German Socio-Economic Panel (GSOEP) 1993–2006 as well as longitudinal modelling techniques, the present paper contributes to the growing body of literature on ethnic identity and its effects on Immigrants' social integration by examining the role of various forms of labour Immigrants' ethnic sense of belonging and cognitive involvement in politics. Theoretically, the paper ...
In:
Journal of Ethnic and Migration Studies
40 (2014), 3, 339-362
| Marion Fischer-Neumann
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Differdange:
CEPS/INSTEAD,
2003,
(CHER Document No. 5)
| Kimberly Fisher