This paper presents baseline results from the latest version of EUROMOD (version F6.36+), the tax …-benefit microsimulation model for the EU. First, we briefly report the process of updating EUROMOD. We then present indicators for income … estimates of marginal effective tax rates (METR) for all 27 EU countries in order to explore the effect of tax and benefit …

This paper provides a description of the latest public release of EUROMOD (version F6.0++), a tax …-benefit microsimulation model for the EU. First, we briefly report the process of constructing and updating EUROMOD. We then present …. Finally, we provide estimates of marginal effective tax rates (METR) for all 27 EU countries in order to explore the effect of …

This paper presents baseline results from the latest version of EUROMOD (version G2.1), the tax-benefit microsimulation … of marginal effective tax rates (METR) for all 27 EU countries in order to explore the effect of tax and benefit systems …

contributions and pension benefits. However, tax expenditures - defined as deviations from an agreed benchmark tax system - are … both contributions and pension benefits, in 28 European countries using EUROMOD, the EU-wide microsimulation model. We find …, income reference and contributory period, with relatively little attention devoted to the tax treatment of pension …

This paper aims to provide an introduction to the current state of the art of EUROMOD, the European Union tax …-benefit microsimulation model. It explains the original motivations for building a multi-country EU-wide model and summarises its current … some technical aspects such as the tax-benefit programming language and the user interface. The paper also reviews some …

redistribution. Although they are in most cases strongly progressive, the low redistributive effect is mainly due to their small size …. Moreover, there is a lack of neutrality in the tax system with regard to the source from which households draw their financial …

EU-15 countries and the evolution over the period 1998-2008, using EUROMOD, the EU-wide tax-benefit model. The research … aim of this paper is twofold. First, we investigate empirically whether there is a link between pre-tax income inequality … and redistribution through taxes. Second we hereby test whether there is a relationship between progressivity and the …

Tax expenditures are preferential tax treatments granted to specific individuals or categories of households which aim … tax expenditures related to housing, education and health in 27 European countries making use of EUROMOD, the EU …-wide microsimulation model. We find a variety of effects, in terms of sign and magnitude, across Member States, and within these, among …

We study the redistributive effect of inflation-induced revenue and expenditure variations in the Italian tax … up. By means of the EUROMOD microsimulation model, we isolate the contribution of i) fiscal drag through the personal … income tax, ii) indexation rules and policy changes regarding social insurance contributions and iii) pension and social …