the redistributive effects of different tax benefit instruments in the enlarged EU based on two approaches. Inequality …

less without restriction following EU enlargement in May 2004. Therefore, it is important to establish the characteristics …

study the economic effects of introducing two elements of a fiscal union: Firstly, an EU-wide tax and transfer system and … secondly, an EU-wide system of fiscal equalisation. Using the European tax-benefit calculator EUROMOD, we exploit … countries. These effects depend on income levels and the structures of the existing national tax and transfer systems. The EU …

-Saxon countries. For Eastern Europe, our results are less definite. Looking at the impact of the tax and benefit schemes in the EU, it …

European countries (using EU-SILC data) and the US (using CPS data). We find a robust tendency in all countries to compensate …