EUROMOD is a 15-country tax-benefit microsimulation model based on national household micro-data. It is designed to estimate the revenue and distributional effects of national or EUwide changes in social and fiscal policy. In order to provide European results, and for results at the national...

Using evidence from the European Community Household Panel we find that family benefits vary in their importance to household incomes and in the prevention of child poverty across Europe. In one group of countries family benefits appear to have a significant effect on the protection of children...

Over the past 20 years, microsimulation models have come to play an important role in policy analysis, identifying gainers and losers, and characterising the effect on incentives. A natural development of national models is a Europe-wide tax benefit model. The present paper reports results from...

The objective of this paper is to analyze the impact of fiscal policy on the economic resources available to children, and on the child poverty rate. A static microsimulation model specifically designed for the purposes of comparative fiscal analysis in the European Union, EUROMOD, is used to...

In spite of there being few elements of tax or cash benefit systems in developed countries that are any longer explicitly gender-biased in a discriminatory sense, it is well recognised that they have significant gender effects. To the extent that women earn less than men on average under...

Tax and benefit systems in the enlarged EU vary significantly in size and structure. We examine how taxes and benefits shape income distributions in 19 EU countries, focusing on the differences between Western European countries (EU15) and Eastern European countries (Estonia, Hungary, Poland,...

[Note:] This paper is an adapted version of the substantive part of the Final Report to the European Commission of the project 'Accurate Income Measurement for the Assessment of Public Policies (AIM-AP)', under Priority 7 'Citizens and Governance in a Knowledge-based Society' of Framework...

International comparisons of inequality based on measures of disposable income may not be valid if the size and incidence of publicly-provided in kind benefits differ across the countries considered. The benefits that are financed by taxation in one country may need to be purchased out of...

The purpose of this paper is to explore and compare the effectiveness of Minimum Income (MI) schemes in protecting people of working age from poverty in the European Union. Using the EU-wide microsimulation model EUROMOD, we investigate (a) coverage and (b) adequacy of MI schemes in 18...

The paper focuses on the support given through tax and benefit systems to families with children and addresses how the size and impact on the income distribution of this kind of support can be accurately measured. While such support is usually measured in rather narrow terms by adding up the...