Barrios Cobos, Salvador; Figari, Francesco; Gandullia, Luca - 2016
expenditures are widely used by EU Member States. However, their fiscal and equity impacts are not always clear and their … EU-wide microsimulation model. We focus on four specific categories of preferential tax treatments affecting personal … EUROMOD is that it embeds the interaction between different tax instruments and benefits entitlement which, in EU tax systems …