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Tax-benefit systems in Europe and the US: Between equity and efficiency

Bargain, Olivier; Dolls, Mathias; Neumann, Dirk; … - 2011

Whether observed differences in redistributive policies across countries are the result of differences in social preferences or efficiency constraints is an important question that paves the debate about the optimality of welfare regimes. To shed new light on this question, we estimate labor...

Persistent link: https://www.econbiz.de/10010288262

The impact of inflation on income tax and social insurance contributions in Europe

Immervoll, Herwig - 2000

Inflation can alter the characteristics of tax- and contribution systems in numerous ways. This paper demonstrates how inflation alters the distributive properties of nominally defined tax systems and looks at the impact of the tax revenues and social insurance contribution receipts generated....

Persistent link: https://www.econbiz.de/10010331362

Optimal taxation, social contract and the four worlds of welfare capitalism

Spadaro, Amedeo - 2008

Drawing from the formal setting of the optimal tax theory (Mirrlees 1971), the paper identifies the level of Rawlsianism of some European social planners starting from the observation of real data and redistribution systems and uses it to build a metric that allows measuring the degree of...

Persistent link: https://www.econbiz.de/10010288261

Economic downturn and stress testing European welfare systems

Figari, Francesco; Salvatori, Andrea; Sutherland, Holly - 2010

As unemployment rises across the European Union (EU) it is important to understand the extent to which the incomes of … of this increase in unemployment. This paper uses the EU tax-benefit model EUROMOD to explore these issues, comparing … unemployment benefit is payable, the household situation of the unemployed person, and across countries. …

Persistent link: https://www.econbiz.de/10010288276

Imputation of gross amounts from net incomes in household surveys: An application using EUROMOD

Immervoll, Herwig; O'Donoghue, Cathal - 2001

Household micro-datasets often do not contain information on gross incomes. We present an algorithm which exploits the tax- and contribution rules built into tax-benefit models to convert net income information into gross amounts. Using EUROMOD, a multi-country taxbenefit model covering all...

Persistent link: https://www.econbiz.de/10010291258

An evaluation of the tax-transfer treatment of married couples in European countries

Immervoll, Herwig; Kleven, Henrik Jacobsen; Kreiner, … - 2008

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

Persistent link: https://www.econbiz.de/10010288256

Employment transitions in 13 European countries: Levels, distributions and determining factors of net replacement rates

Immervoll, Herwig; O'Donoghue, Cathal - 2003

This paper utilises a multi-country microsimulation tax-benefit model for Europe, EUROMOD, to simulate the distribution of net replacement rates for 13 European countries. We look at different types of labour market transitions by comparing household incomes in the current state with simulated...

Persistent link: https://www.econbiz.de/10010291238

EUROMOD: An integrated European benefit-tax model

Sutherland, Holly (contributor) - 2001

The aim of the project was to build EUROMOD, a tax-benefit microsimulation model covering all 15 Member States of the European Union. This has been achieved, and baseline results are available for 14 countries. (Validated results for Sweden will appear shortly.) EUROMOD has been used for a...

Persistent link: https://www.econbiz.de/10010291242

Indicators of social exclusion in EUROMOD

Papadopoulos, Fotis; Tsakloglou, Panos - 2001

Persistent link: https://www.econbiz.de/10010291259