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 …

A tax shifting from labour income to housing taxation is generally advocated on efficiency grounds. However, most of … the empirical literature focuses on the distributional implications of property tax reforms without paying much attention … a tax shifting from labour income to property, guaranteeing revenue neutrality, and to assess the consequences of labour …