This paper aims to disentangle the driving factors behind the changes in income inequality in the Baltics since the EU … accession, distinguishing between primary income effect, discrete changes in tax-benefit policies and demographic effect … and re-weighting techniques. Decomposition of the total change in inequality showed that income and policy effects are …

This paper evaluates income distributions in four European countries (Austria, Italy, Spain and Hungary) using two …

The economic crisis affecting Cyprus is likely to have considerable impact on the income distribution. Our analysis … shared across income groups. …

In this paper we study the impact of tax-benefit systems on income inequality and work incentives across the 27 Member … Tax Rates.The extent to which tax-benefit systems contribute to income redistribution and provide work incentives at the … of a trade-off between income redistribution and work incentives across EU-27 countries. …

and how well tax-benefit systems redistribute. We examine how the distribution of income in the EU countries which were …., 2017), the overall change in income inequality is decomposed into parts attributable to the change in market income …

, granting a universal basic income (UBI) to everyone. We have calculated two scenarios: one in which the benefit system is … replaced by a basic income, and another in which retirement pensions are maintained, with the rest of monetary benefits being …

The "Minimum Vital Income" (IMV) constitutes a novelty in the panorama for fighting poverty by guaranteeing minimum … regions. The regional minimum income schemes (RMI) have been a fundamental measure to fight poverty in Spain from the regional …

income benefits that are normally in use or discussed we provide a theoretical explanation of the Universal Independence … Income (UII) benefit we want to introduce. We simulate the introduction of our preferred version of UII, two variations of … UII and five forms of Universal Basic Income (UBI) to be compared with the tax and benefit system currently in place in …

International comparisons of inequality based on measures of disposable income may not be valid if the size and … taxation in one country may need to be purchased out of disposable income in another. We estimate the size and incidence of in … comparable methods and data. Inequality in the augmented income measure is dramatically lower than in disposable income, with the …

Imputed rental income of homeowners is tax exempt in most countries, despite the long-standing arguments recommending … rent, net of mortgage interest and maintenance costs, in taxable income as any cash income source that extends consumption … opportunities. Three scenarios are analysed in six European countries: in the first imputed rent is included in the taxable income …