This paper describes a model to simulate expenditure and indirect taxes in 12 EU countries within the EUROMOD tax … effectiveness of the expenditure models used. The redistributive effect of indirect taxes is decomposed into the tax resulting from …

the constraint of constant total net tax revenue, the effects of 10 hypothetical tax-transfer reforms which include … progressive tax-rules. When other criteria (such as the implied top marginal tax rate or the effect on female labour supply) are …) universalistic policies appear to be too costly in terms of implied top marginal tax rates and in terms of adverse effects on female …

EUROMOD is a 15-country tax-benefit microsimulation model based on national household micro-data. It is designed to …

benefit model. The present paper reports results from such a prototype European tax-benefit microsimulation model. The model …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 …