The systems of direct taxes and cash benefits in the Member States of the European Union vary considerably in size and structure. We explore their direct impacts on cross-sectional income inequality (termed “redistributive effect” for the purpose of this paper) using EUROMOD, a tax-benefit...

This paper reports an exercise to validate EUROMOD output for 2001 by comparing income statistics calculated from the baseline micro-output with comparable statistics from the European Community Household Panel (ECHP). It focuses particularly on some of the income-based common “Laeken”...

This paper reports an exercise to validate EUROMOD output for 1998 by comparing income statistics calculated from the baseline micro-output with comparable statistics from other sources, including the European Community Household Panel. The main potential reasons for discrepancies are...

Consumption taxes are a crucial revenue source for EU Member States, yet they also potentially have non-negligible impact on income distribution. The EU's tax-benefit microsimulation model, EUROMOD, has recently been extended to simulate consumption taxes (CT) across all 27 EU countries allowing...

This paper addresses the problem of the normative evaluation of income tax systems and income tax reforms. While most of the existing criteria, framed in the utilitarian tradition, are uniquely based on information about individual incomes, this paper, building upon the opportunity egalitarian...