In order to alleviate child poverty, contemporary European welfare states have shifted their focus increasingly towards child-centred investment strategies. However, studies assessing the generosity of welfare states to families with children focus mainly on the role of cash benefit packages, or...

Western countries' income tax systems exempt the return from investing in owner-occupied housing. Returns from other investments are instead taxed, thus distorting households' portfolio choices, although it is argued that housing property taxation might act as a counterbalance. Based on data...

Imputed rental income of homeowners is tax exempt in most countries, despite the long-standing arguments recommending its inclusion in the tax base, on both equity and efficiency grounds. The current fiscal crisis revived interest towards this form of taxation. The paper investigates the fiscal...

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...

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...

This paper discusses an application of re-weighting to account for demographic change within a comparative micro-simulation setting. We use the Slovenian and Lithuanian components of the EUROMOD micro-simulation model with data referring to demographic characteristics of the population in 2010...

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 impact on inequality and poverty of the economic crisis in four European countries, namely France, Germany, the UK and Ireland, and the contribution of tax and benefit policy changes. The period examined, 2008 to 2010, was one of great economic turmoil, yet it is unclear...

This paper uses the tax-benefit microsimulation model EUROMOD to assess how three types of tax reform would affect the state budget and the income distribution in the Netherlands. After briefly introducing the Dutch tax system and the case for and against these reforms, we investigate the...

In the microsimulation literature, it is still uncommon to test the statistical significance of results. In this paper we argue that this situation is both undesirable and unnecessary. Provided the parameters used in the microsimulation are exogenous, as is often the case in static...