microsimulation model. First, we show that many tax-transfer schemes in Europe feature negative jointness defined as a situation where …This paper presents an evaluation of the tax-transfer treatment of married couples in 15 EU countries using the EUROMOD … the tax rate on one person depends negatively on the earnings of the spouse. This stands in contrast to the previous …

We present a model of income tax avoidance with heterogenous agents, assuming the presence of a comparison income … effect and of a psychic cost (disutility) of tax dodging. We analyse the policy preferences of the agents, and identify a … comparison income effect calls for a high degree of progressivity of the income tax; additionally, we find that this tendence is …

benefits that do not redistribute between people but redistribute income over the life cycle of individual taxpayers. This …