This paper examines the likely immediate impact effect of some pollution taxes on the tax burden of households in a number of European countries. The total effect on households of such taxes is assessed using input-output analysis. Thus both the direct effect of taxes, through increased fuel prices, and the indirect effect, through increased prices of other goods, can be assessed simultaneously. This input-output approach allows the generation of direct plus indirect pollution intensities for all household consumption categories, for, in principle, a number of pollutants (CO 2 , SO 2 , NO x , particulates). These intensities could then be used to assess the impact on households of pollution taxes. This paper concentrates on CO 2 and energy, performing a static analysis of the effect of a tax on the carbon
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ABSTRACTThe reform of child support arrangements, including their treatment by the welfare system, has been on the policy agenda in a number of countries in recent years. This paper simulates the impact of a reform that recently has been implemented in the United Kingdom. The analysis is based on estimates of a model of discrete choice labor supply for a sample of U.K. lone mothers. We suggest that reform will induce a major reduction in welfare expenditures on lone mothers and a significant rise in their labor force participation due to greater work incentives associated with the changes.
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