The aim of this paper is to evaluate whether policy reforms in Austria between 1998 and 2005 were successful in meeting redistributive objectives and in reducing poverty. For the analysis we use the tax/benefit micro-simulation model EUROMOD. Due to the sequence of reforms and the use of two...

This paper presents the main characteristics of TREMOD, a tax-benefit microsimulation model for the Italian province of Trento (Italy). TREMOD is based upon the EUROMOD platform microsimulation model, and its purpose is to inform local tax and welfare policies. TREMOD is a flexible tool that...

Non-take-up of means tested benefits is a wide spread phenomenon in European welfare states. The paper assesses whether the reform that replaced the monetary social assistance benefit by the minimum income benefit in Austria has succeeded in increasing take up rates. We use EU-SILC register data...

This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, both on micro and macro level. First, we assess the fiscal and distributional impact of this reform using EUROMOD. Second, we estimate labour supply impacts of the reform based on a structural discrete...

Based on the comparison of detailed micro-data (EU-SILC), official figures on recipients and expenditure as well as potential entitlements simulated with the tax/benefit microsimulation model EUROMOD, the paper estimates the size of non-take-up of monetary social assistance benefits in Austria...