The goal of this paper is to simulate a tax shift from labour to consumption and perform a distributional analysis of the reform. Microsimulation programs are often uniquely focussed on the personal income tax system and on social security contributions and benefits. However, against a political background where income taxes are under increased pressure and alternative, less distortive forms of...

This paper studies the impact of income taxes on intensive and extensive labor supply decisions for older workers. The literature provides little evidence about the responsiveness of the older population to tax incentives, though the tax code is a potentially important mechanism for affecting retirement behavior. We estimate the intensive and extensive margins jointly with a new approach accoun...

Uninsured individuals receive fewer health care services for at least three reasons: higher prices, responsibility for the entire bill, and potential provider reductions for concern of nonpayment. This study isolates differences in service levels between insured and uninsured individuals that are attributed to different effective prices; the uninsured pay the bill without a contribution from an...