contributions and pension benefits. However, tax expenditures - defined as deviations from an agreed benchmark tax system - are … both contributions and pension benefits, in 28 European countries using EUROMOD, the EU-wide microsimulation model. We find …, income reference and contributory period, with relatively little attention devoted to the tax treatment of pension …

Tax expenditures are preferential tax treatments granted to specific individuals or categories of households which aim … tax expenditures related to housing, education and health in 27 European countries making use of EUROMOD, the EU …-wide microsimulation model. We find a variety of effects, in terms of sign and magnitude, across Member States, and within these, among …

Much of the literature on flat tax reforms has highlighted the benefits of introducing flat personal income tax systems … in transition economies. The advocated benefits of flat tax systems range from their simplicity, higher compliance and … recommendations favouring the adoption of flat tax systems in Central and Eastern European (CEE) countries in the 1990s and the 2000s …