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 …

of 1992-2012. By simulating effects of current and past tax-benefit policies using the microsimulation model MEFISTO … redistribution has been increased; 2) the introduction of an earned income tax credit and the lowering of personal income taxes has …Belgium has seen major changes in its tax-benefit system over the past twenty years. These changes have, to a large …

Redistribution is usually understood in terms of income; as a way to rank individuals as well as to determine taxable … including the HFCS data into the microsimulation model EUROMOD we add two novel aspects to the literature. First, we include the … analysis of taxes on wealth and wealth transfers. Second, we evaluate redistributive effects of tax-benefit systems against the …

other benefits, including greatly reduced administrative complexity and cost. Using microsimulation analysis in a … BI is set matters, but its exact specification matters even more. Which parts of the existing tax-benefit system are …

details of the social security and personal income tax system. In order to identify the issues and illustrate their importance …

disposable income reported in SILC data, or with the same income concept calculated on the basis of the microsimulation model … incomes through an iterative method using the observed net incomes and withholding tax rules, is a genuine improvement upon …

an enhanced analysis of taxes and social benefits in Europe by integrating results from microsimulations and hypothetical …This paper introduces the Hypothetical Household Tool (HHoT), a new extension of EUROMOD, the tax …-benefit microsimulation model for the European Union. With HHoT, users can easily create their own hypothetical data, which enables them to …

scenarios using the European-wide tax-benefit model EUROMOD combined with COVID-related household surveys and timely labour … shock by country, the different protection offered by each tax-benefit system, the diverse design of discretionary measures …