Less visible than benefit expenditure, spending channelled through the tax system via tax concessions and advantages can amount to substantial amounts of foregone revenue. In this paper we use EUROMOD, a tax-benefit micro-simulation model covering all EU member states, to investigate the size...

Citizen's Income - an unconditional and nonwithdrawable income for every individual - would offer many advantages, but transition from the UK's current largely means-tested benefits system to one based on a Citizen's Income might generate initial losses for some low-income households, and this...

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...

More than half of the EU countries have become poorer and more unequal since the start of the crisis in 2008. Despite lack of timely household micro data, using microsimulation techniques with up-to-date information on policy rules enables us to estimate the direct effect of tax-benefit policy...

A Citizen's Income - an unconditional and nonwithdrawable income for every individual - would offer many advantages, but because the UK's current benefits and tax systems are complex, transition to a benefits system based on a Citizen's Income could be difficult to achieve. This paper builds on...

We investigate the impact of the Romanian and Czech family policy systems on the income distribution and poverty risk of families with children. We focus on separating out the effects of the policy design itself, size of the benefits and the interaction between policies and population...

Nowadays, Cyprus has engaged in an effort of reforming its tax-benefit system so as to adapt to the economic and social challenges of the post-crisis era. Among the most important social reforms is the introduction of a Guaranteed Minimum Income scheme (GMI). In this paper, we construct a number...

Using the tax-benefit microsimulation model EUROMOD and Family Resources Survey, we investigate what would have happened to child poverty in the UK in the periods 2010/11-2015/16 and 2015/16-2020/21 under a range of different indexation scenarios of children's benefits. We find that between...

This paper provides an account of the construction of a tax-benefit microsimulation model for Namibia (NAMOD) which is based on the EUROMOD platform F6.0. Previous research on social security provision in Namibia is reviewed and the current social security, personal income tax and value added...

This paper examines the likely impact of Universal Credit on the incomes and work incentives of single parent families. Using the UK module of EUROMOD (version F6.20), we also simulate how single parents' household income, and their work incentives, would change following adjustments to the...