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We analyse the different fiscal treatment of married and cohabiting couples across all EU Member States using … microsimulation methods. Our paper highlights important differences across EU countries' tax-benefit systems, where seven countries …
Persistent link: https://www.econbiz.de/10012599547
Governments face a potential trade-off between provision for the growing population in retirement and the support of working-age households with low income. Using EUROMOD-based microdata from 28 countries, we (a) quantify the redistribution to the pensioner and non-pensioner populations, (b)...
Persistent link: https://www.econbiz.de/10012672270
In this paper, we use EUROMOD, the tax-benefit microsimulation model of the European Union, to investigate the impact of marriage-related tax-benefit instruments on the labour supply of married couples. For each married partner, we estimate their individual marginal effective tax rate and net...
Persistent link: https://www.econbiz.de/10013329772