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analyse tax policy reforms, including in particular pension and demographic issues. The main feature of the EDGE-M3 model lies … the greatest extent possible. In particular, it includes the richness of the tax code by means of income tax and social … insurance contribution rate functions estimated using data from the EUROMOD microsimulation model. This feature allows in …
Persistent link: https://www.econbiz.de/10012797290
old-age pensions in the EU, focusing on both contributions and benefits. Using the microsimulation model EUROMOD, we … importance of pension benefits in old-age income. This paper investigates the impact of taxing public and mandatory occupational … removes pension taxation, the double taxation scenario (TT) fully taxes pension benefits and does not exempt pension …
Persistent link: https://www.econbiz.de/10013178187
equity implications of national tax policy reforms is greater than ever. National fiscal policies have a significant share in … out a consistent framework for the in-depth country analyses of tax reforms using EUROMOD performed by the European …
Persistent link: https://www.econbiz.de/10012055366
-level approach. We combine a microsimulation model with labour market transition techniques to simulate the COVID-19 shock on the …
Persistent link: https://www.econbiz.de/10013178182
. To this end we use a microsimulation model to provide the output with which to estimate the parameters of tax functions …We study a set of tax reforms introducing a budget-neutral tax shift in Italy, from labour income to consumption taxes … in an overlapping-generations computable general equilibrium model. In doing so we make marginal and average tax rates …
Persistent link: https://www.econbiz.de/10013178191
This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, not only on micro, but … reform using the microsimulation model EUROMOD. Second, we estimate labour supply impacts of the reform based on a structural … DSGE model of the European Commission, with the micro-based results for the implicit tax rate, the non-participation and …
Persistent link: https://www.econbiz.de/10012797286
-level approach. We combine a microsimulation model with labour market transition techniques to simulate the COVID-19 shock on the …
Persistent link: https://www.econbiz.de/10012797298
EUROMOD, the tax-benefit microsimulation model for the EU. We begin by presenting indicators for income inequality and at …-risk-of-poverty. We then provide a comparative decomposition of the redistributive effect of the tax-benefit systems across the EU. We … study how different Member States achieve various degrees of redistribution through different combinations of progressivity …
Persistent link: https://www.econbiz.de/10014442950
-child-related benefits); and (3) tax reliefs (allowances and/or tax credits) reducing the tax burden of families with children (child …-related tax reliefs). To measure these three dimensions, we use EUROMOD, the tax-benefit microsimulation model for the EU. We …Families with children receive support from the tax-benefit system to a different extent across countries. In Spain …
Persistent link: https://www.econbiz.de/10013178188
-round effects, i.e. the dynamic scoring of tax reforms. We combine a microsimulation model for selected European countries with VAR …In this paper, we propose a novel approach for the ex-ante assessment of tax reforms accounting for second … estimates of macro responses and, exploiting a unique database of tax reforms in the EU, compare our estimates with the real …
Persistent link: https://www.econbiz.de/10014442962