Microsimulation of indirect taxes

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 taxation come under consideration, microsimulation models enriched with expenditure data and consumption tax structures could play an important role in sharpening the (distributional) picture of such systemic changes. The current paper discusses an algorithm for this enrichment - mainly with VAT, excises and other consumption taxes - within the context of the EUROMOD-framework and applies the obtained program to the simulation of a decrease of social security contributions compensated by a rise in standard VAT rate to maintain government budget neutrality for four EU countries. The measure is found to have a (first order) regressive effect, pointing to the fact that keeping redistribution constant would require the remaining post-reform income taxation to become more progressive.

Charge localization, frustration relief, and spin-orbit coupling in U3_3O8_8

Research efforts on the low temperature magnetic order and electronic properties of U$_3$O$_8$ have been inconclusive so far. Reinterpreting neutron scattering results, we use group representation theory to show that the ground state presents collinear out-of-plane magnetic moments, with antiferromagnetic coupling both in-layer and between layers. Charge localization relieves the initial geometric frustration, generating a slightly distorted honeycomb sublattice with N\'eel order. We show, furthermore, that spin-orbit coupling has a giant effect on the conduction band states and band gap value. Our results allow a reinterpretation of recent optical absorption measurements.Comment: 12 pages, including supplemental materia

Solidarity: regions or persons? Some calculations to illustrate the 'by-product' status of interregional transfers

no ISBNstatus: publishe

Comparative analysis of the distributional impact of combined changes in direct and indirect taxes and benefits for five European countries, Workpackage 3.6 of Accurate Income Measurement for the Assessment of Public Policies (AIM-AP, EU-Contract no 028412)

nrpages: 26status: publishe

Atomic scale analysis of defect clustering and predictions of their concentrations in <tex>UO_{2+x}$</tex>

The physical properties of uranium dioxide vary greatly with stoichiometry. Oxidation towards hyperstoichiometric UO2 − UO2+x – might be encountered at various stages of the nuclear fuel cycle if oxidative conditions are met; the impact of stoichiometry changes upon physical properties should therefore be properly assessed to ensure safe and reliable operations. These physical properties are intimately linked to the arrangement of atomic defects in the crystalline structure. The evolution of the defect concentration with environmental parameters – oxygen partial pressure and temperature – were evaluated by means of a point defect model where the reaction energies are derived from atomic-scale simulations. To this end, various configurations and net charge states of oxygen interstitial clusters in UO2 have been calculated. Various methodologies have been tested to determine the optimum cluster configurations and a rigid lattice approach turned out to be the most useful strategy to optimize defect configuration structures. Ultimately, results from the point defect model were discussed and compared to experimental measurements of stoichiometry dependence on oxygen partial pressure and temperature.SCOPUS: ar.jinfo:eu-repo/semantics/publishe

Users’ guide to simulate indirect taxes in EUROMOD, Deliverable 3.7 of Accurate Income Measurement for the Assessment of Public Policies (AIM-AP, EU-Contract no 028412)

This deliverable contains the guidelines to impute expenditure data in EUROMOD datasets and to perform a joint simulation of direct and indirect taxation. Three do-files will be presented that facilitate the process.nrpages: 44status: publishe