The 2008-09 crisis has shown that some euro area member countries were unable to sufficiently stabilize their economies which has given rise to a debate about deeper fiscal integration in Europe. In this paper, we analyze the redistributive and stabilizing effects of two scenarios of fiscal...

This paper presents an evaluation of the tax-transfer treatment of married couples in 15 EU countries using the EUROMOD microsimulation model. First, we show that many tax-transfer schemes in Europe feature negative jointness defined as a situation where the tax rate on one person depends...

Drawing from the formal setting of the optimal tax theory (Mirrlees 1971), the paper identifies the level of Rawlsianism of some European social planners starting from the observation of real data and redistribution systems and uses it to build a metric that allows measuring the degree of...

This paper analyses the effects of implementing a family-based and an individually-based in-work benefit in the Southern European Countries using EUROMOD, the EU-wide tax-benefit microsimulation model. In-Work Benefits (IWBs) are means-tested cash transfers given to individuals, through the tax...

The paper focuses on the support given through tax and benefit systems to families with children and addresses how the size and impact on the income distribution of this kind of support can be accurately measured. While such support is usually measured in rather narrow terms by adding up the...