• Accounting for family background when designing optimal income taxes : a microeconometric simulation analysis 

      Aaberge, Rolf; Colombino, Ugo (Discussion Papers;No. 619, Working paper, 2010)
      Abstract: The purpose of this paper is to introduce and adopt a generalised version of Roemer's (1998) Equality of Opportunity (EOp) framework, which we call extended EOp, for analysing second-best optimal income taxation. ...
    • Designing optimal taxes with a microeconometric model of household labour supply 

      Aaberge, Rolf; Colombino, Ugo (Discussion Papers;No. 475, Working paper, 2006)
      Abstract: The purpose of this paper is to present an exercise where we identify optimal income tax rules under the constraint of fixed tax revenue. To this end, we estimate a microeconomic model with 78 parameters that ...
    • Equality of opportunity versus equality of outcome in analysing optimal income taxation : empirical evidence based on Italian data 

      Aaberge, Rolf; Colombino, Ugo; Roemer, John E. (Discussion Papers;No. 307, Working paper, 2001)
      Abstract: The purpose of this paper is to introduce and adopt a generalised version of Roemer's (1998) Equality of Opportunity (EOp) framework for analysing optimal income taxation. EOp optimal tax rules seek to equalise ...
    • Evaluating alternative basic income mechanisms : a simulation for European countries 

      Colombino, Ugo (Discussion Papers; 578, Working paper, 2009)
      We develop and estimate a microeconometric model of household labour supply in five European countries representative of different economies and welfare policy regimes: Denmark, Italy, Norway, Portugal and United Kingdom. ...
    • Evaluating alternative representations of the choice sets in models of labour supply 

      Aaberge, Rolf; Colombino, Ugo; Wennemo, Tom (Discussion Papers;No. 449, Working paper, 2006)
      Abstract: During the last two decades, the discrete-choice modelling of labour supply decisions has become increasingly popular, starting with Aaberge et al. (1995) and van Soest (1995). Within the literature adopting ...
    • Labor supply in Italy 

      Aaberge, Rolf; Colombino, Ugo; Strøm, Steinar (Discussion Paper;No. 92, Working paper, 1993-07)
      The present study tries to overcome some of the shortcomings of the standard empirical labor supply models by applying an alternative approach which allows for complex non-convex budget sets, highly non-linear labor supply ...
    • Labour Supply models 

      Aaberge, Rolf; Colombino, Ugo (Discussion papers;807, Working paper, 2015-04)
      This paper is published as Chapter 7 of Handbook of Microsimulation Modelling edited by Cathal O’Donoghue, and issued in the series Contributions to Economic Analysis by Emerald Publishing Group. The purpose of the paper ...
    • Population ageing and fiscal sustainability : an integrated micro-macro analysis of required tax changes 

      Aaberge, Rolf; Colombino, Ugo; Holmøy, Erling; Strøm, Birger; Wennemo, Tom (Discussion Papers;No. 367, Working paper, 2004)
      Abstract: Most studies on the economic consequences of ageing rely on Computable General Equilibrium (CGE) models that account for feedback mechanisms through changes in relative prices, tax bases etc. However, since ...
    • Social evaluation of individual welfare effects from income taxation empirical evidence based on Italian data for married couples 

      Aaberge, Rolf; Colombino, Ugo; Strøm, Steinar (Discussion Papers;No. 230, Working paper, 1998)
      This paper discusses methodological principles for social evaluation of tax systems and tax reforms when concern is primarily turned to who gains and who loses. The discussion is followed by an empirical analysis based on ...
    • Structural Labour Supply Models and Microsimulation 

      Aaberge, Rolf; Colombino, Ugo (Discussion Papers;No. 877, Working paper, 2018-06-04)
      The purpose of the paper is to provide a discussion of the various approaches for accounting for labour supply responses in microsimulation models. The paper focus attention on two methodologies for modelling labour ...
    • To what extent do fiscal regimes equalize opportunities for income acquisition among citizens? 

      Roemer, John E.; Aaberge, Rolf; Colombino, Ugo; Fritzell, Johan; Jenkins, Stephen P.; Marx, Ive; Page, Marianne; Pommer, Evert; Ruiz-Castillo, Javier; SanSegundo, Maria Jesus; Tranaes, Torben; Wagner, Gert G.; Zubiri, Ignacio (Discussion Papers;No. 272, Working paper, 2000)
      This project employs the theory of equality of opportunity, described in Roemer’s book (Equality of Opportunity, Harvard University Press, 1998), to compute the extent to which tax-and-transfer regimes in ten countries ...
    • Welfare effects of proportional taxation: empirical evidence from Italy, Norway and Sweden 

      Aaberge, Rolf; Colombino, Ugo; Strøm, Steinar (Discussion Papers;No. 171, Working paper, 1996)
      This paper employs a particular labor supply model to examine the welfare effects from replacing current tax systems in Italy, Norway and Sweden by proportional taxation on labor income. The results show that there are ...