The "Minimum Vital Income" (IMV) constitutes a novelty in the panorama for fighting poverty by guaranteeing minimum incomes after the COVID-19 crisis. This work simulates the distributional and poverty effects of the IMV introduction across Spanish regions using EUROMOD. Our results show that...

The economic crisis affecting Cyprus is likely to have considerable impact on the income distribution. Our analysis provides an early assessment of the short-run distributional effects of austerity measures. We distinguish between fiscal measures that affect wages, taxes and contribution rates...

The at-risk-of-poverty rate is one of the three indicators used for monitoring progress towards the Europe 2020 poverty and social exclusion reduction target. Timeliness of this indicator is critical for monitoring the effectiveness of policies. However, due to complicated nature of the European...

EUROMOD is a 15-country tax-benefit microsimulation model based on national household micro-data. It is designed to estimate the revenue and distributional effects of national or EUwide changes in social and fiscal policy. In order to provide European results, and for results at the national...

This paper describes a model to simulate expenditure and indirect taxes in 12 EU countries within the EUROMOD tax-benefit model. The paper outlines the types of indirect taxes in the countries examined. Validation checks are made on the effectiveness of the expenditure models used. The...

Using evidence from the European Community Household Panel we find that family benefits vary in their importance to household incomes and in the prevention of child poverty across Europe. In one group of countries family benefits appear to have a significant effect on the protection of children...

Over the past 20 years, microsimulation models have come to play an important role in policy analysis, identifying gainers and losers, and characterising the effect on incentives. A natural development of national models is a Europe-wide tax benefit model. The present paper reports results from...

Inflation can alter the characteristics of tax- and contribution systems in numerous ways. This paper demonstrates how inflation alters the distributive properties of nominally defined tax systems and looks at the impact of the tax revenues and social insurance contribution receipts generated....

Over the last few years concern for income inequality in European countries has increased remarkably. In this context, taxation is an important redistributive instrument and we investigate the redistributive role of direct taxes. We focus on the EU-15 countries and the evolution over the period...

Proponents of a basic income (BI) claim that it could bring significant reductions in financial poverty, on top of many other benefits, including greatly reduced administrative complexity and cost. Using microsimulation analysis in a comparative two-country setting, we show that the potential...