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An evaluation of the tax-transfer treatment of married couples in European countries

Immervoll, Herwig; Kleven, Henrik Jacobsen; Kreiner, … - 2008

This paper presents an evaluation of the tax-transfer treatment of married couples in 15 EU countries using the EUROMOD …

Persistent link: https://www.econbiz.de/10003766236

A bird's eye view on 20 years of tax-benefit reforms in Belgium

Decoster, André; Perelman, Sergio; Vandelannoote, Dieter; … - 2015

Belgium has seen major changes in its tax-benefit system over the past twenty years. These changes have, to a large extent, co-determined the evolution of disposable incomes of Belgian households on one hand, and their incentives to work on the other. In this paper we assess equity and...

Persistent link: https://www.econbiz.de/10011287627

Baseline results from the EU27 EUROMOD (2009 - 2012)

Jara, H. Xavier; Sutherland, Holly; Avram, Silvia; De … - 2013

-benefit microsimulation model for the EU. First, we briefly report the process of updating EUROMOD. We then present indicators for income … inequality and risk of poverty using EUROMOD and discuss the main reasons for differences between these and EU-SILC based … estimates of marginal effective tax rates (METR) for all 27 EU countries in order to explore the effect of tax and benefit …

Persistent link: https://www.econbiz.de/10009773091

Baseline results from the new EU27 EUROMOD (2007-2010)

Jara, H. Xavier; Sutherland, Holly; Avram, Silivia; De … - 2013

-benefit microsimulation model for the EU. First, we briefly report the process of constructing and updating EUROMOD. We then present … EU-SILC based indicators. We further compare EUROMOD indicators across countries and over time between 2007 and 2010 …. Finally, we provide estimates of marginal effective tax rates (METR) for all 27 EU countries in order to explore the effect of …

Persistent link: https://www.econbiz.de/10009712467

Fiscal integration in the Eurozone : economic effects of two key scenarios

Dolls, Mathias; Fuest, Clemens; Neumann, Dirk; Peichl, … - 2014

The 2008-09 crisis has shown that some euro area member countries were unable to sufficiently stabilize their economies which has given rise to a debate about deeper fiscal integration in Europe. In this paper, we analyze the redistributive and stabilizing effects of two scenarios of fiscal...

Persistent link: https://www.econbiz.de/10010234019

The impact of inflation on income tax and social insurance contributions in Europe

Immervoll, Herwig - 2000

Inflation can alter the characteristics of tax- and contribution systems in numerous ways. This paper demonstrates how inflation alters the distributive properties of nominally defined tax systems and looks at the impact of the tax revenues and social insurance contribution receipts generated....

Persistent link: https://www.econbiz.de/10010238715

The redistributive effect and progressivity of taxes revisited : an international comparison across the European Union

Verbist, Gerlinde; Figari, Francesco - 2014

EU-15 countries and the evolution over the period 1998-2008, using EUROMOD, the EU-wide tax-benefit model. The research …

Persistent link: https://www.econbiz.de/10010340288

Accounting for gender differences in the distributional effects of tax and benefit policy changes

Avram, Silvia; Popova, Daria; Rastrigina, Olga - 2016

EUROMOD, the tax-benefit microsimulation model for the EU, to estimate the effects of changes in tax-benefit policies over the … policy effects easier to observe. This analysis is performed for 18 EU countries: Belgium, Bulgaria, the Czech Republic …

Persistent link: https://www.econbiz.de/10011537299

Baseline results from the EU-27 EUROMOD (2009 - 2013)

Jara, H. Xavier; Leventi, Chrysa - 2014

model for the EU. First, we briefly report the process of updating EUROMOD. We then present indicators for income inequality … and risk of poverty using EUROMOD and discuss the main reasons for differences between these and EU-SILC based indicators … of marginal effective tax rates (METR) for all 27 EU countries in order to explore the effect of tax and benefit systems …

Persistent link: https://www.econbiz.de/10010422113

Income taxation and equity : new dominance criteria and an application to Romania

Brunori, Paolo; Palmisano, Flaviana; Peragine, Vitorocco - 2014

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...

Persistent link: https://www.econbiz.de/10010438896