, however, a major drawback: it is not defined for net tax incidence - that is, the whole system of taxes and benefits. Moreover … efficiency with a relevant amount of tax revenues and social expenditures. They obviously obtain very high redistribution, above … countries show a very low level of redistribution, below 7 points. Interestingly, they vary in the level of tax burden and of …

This paper describes a model to simulate expenditure and indirect taxes in 12 EU countries within the EUROMOD tax … effectiveness of the expenditure models used. The redistributive effect of indirect taxes is decomposed into the tax resulting from …