Avram, Silvia; Levy, Horacio; Sutherland, Holly - 2014
size and structure. We explore their redistributive effects using EUROMOD, the tax-benefit microsimulation model for the EU … taxes, tax allowances, tax credits, social contributions, cash benefits designed to target the poor or redistribute inter …The systems of direct taxes and cash benefits in the 27 Member States of the European Union (EU) vary considerably in …