sources appears underused. This motivates our simulation of a tax shift from labor to property for Germany, a country where … property-related information with the input data of the tax-benefit microsimulation model EUROMOD. We find a considerable … high tax wedge on labor is observed in Europe. Simultaneously, the scope for shifting taxes to more growth-friendly revenue …

In-work benefits (IWBs) have become very common transfer programs that seek to meet both efficiency and equity targets … simulated IWB in Spain based on the replacement of the existing working mother tax credit (WMTC) using as a reference the US … Earned Income Tax Credit (EITC). We simulate the effects of the proposed scheme using EUROMOD and a discrete choice model of …

for redistribution. We leverage a quasi-experiment in Finland, where every year on the so-called tax day, the authorities … part in the European Social Survey shortly before and after the event. We find that the tax day increases perceptions that … earnings of the top 10% are unfair, but that public support for redistribution remains largely unaffected. A notable exception …

rates. Our analysis is based on a microsimulation model that accounts for the interactions between wages, the tax … examine this assertion for Germany, a welfare state with a relative generous means-tested social minimum and high marginal tax … a large extent be offset by reductions in means-tested welfare transfers and high marginal tax rates. Taking into …

(CGE) model with the EUROMOD microsimulation framework that exploits the rich detail of household-level data. The link … sector into a non-behavioural microsimulation. The results suggest that policymakers face an equity-efficiency trade …-off driven by the choice of revenue recycling options. Distributional effects of the environmental tax reform appear to depend …

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

necessarily lead to less poverty. Tax payments are extremely high, whereas social contribution payments are relatively low leading …

. -- Labour supply ; Discrete choice ; Households ; EUROMOD ; Microsimulation ; Tax reform … nonbehavioural effect of the tax reform on disposable income and boosts the gains in well-being for that part of population …

benefits in the context of the European tax and benefit simulator, EUROMOD. Integration has been developed in parallel for two …This paper documents the integration of microsimulation tools for direct taxation, indirect taxation, and social … countries: Belgium and Germany. The paper at hand documents the process and presents simulation results for the case of Belgium …