without support. But an unconditional payment to everyone at meaningful but fiscally realistic levels would likely require tax … rises as well as reductions in existing benefits. We develop a comprehensive BI scenario that facilitates an assessment of … the resulting fiscal and distributional effects in a comparative context, undertake a microsimulation study to quantify …

, using a preliminary version of EUROMOD, a European tax-benefit microsimulation model. The integrated framework provided by …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 …

of this group, and we use the microsimulation model EUROMOD to examine the extent to which differences in child benefits …-testing or compromising the other functions of these benefits. This analysis illustrates that comparative microsimulations can be …Using evidence from the European Community Household Panel we find that family benefits vary in their importance to …