expenditures are widely used by EU Member States. However, their fiscal and equity impacts are not always clear and their … EU-wide microsimulation model. We focus on four specific categories of preferential tax treatments affecting personal … EUROMOD is that it embeds the interaction between different tax instruments and benefits entitlement which, in EU tax systems …

the new Keynesian DSGE model QUEST, used by the European Commission for analysing fiscal and structural reform in EU … obtained when scoring specific reforms in three EU Member States, namely, Italy, Belgium and Poland. We compare two different …

lowering their corporate tax rates. EU countries have been particularly active in this respect given that capital can move … freely across EU member states' borders thanks to reforms removing major obstacles to cross-border investments … regimes in the EU. As a result tax revenues and tax levels might be distorted and a closer coordination of tax rate setting …

Commission (2016a), and a common consolidated corporate tax base with formula apportionment (CCCTB) within the EU, European … employ an applied general equilibrium model (CORTAX) covering all EU Member States, featuring different firm types and … capital, which on average falls across the EU, boosting investment, and therefore driving the increase in GDP. Second, C …

EU businesses underinvest in R&D which is a driver of economic growth and productivity. While the world is becoming … more R&D-intensive, the relative weight of the EU is decreasing, mainly due to the rapid rise of China. Taxation has been … European Union (EU) includes an R&D incentive. This paper presents the rationale for the inclusion of R&D provisions …

using the HFCS dataset as an underlying micro-database for the EU tax-benefit model, EUROMOD. The advantages of this process …

of unemployment, comparing them to standard employees. Our approach relies on EUROMOD, the EU tax-benefit microsimulation …

widely used in the EU Member States and little is known on their redistributive or fiscal impact. This paper quantifies the … both contributions and pension benefits, in 28 European countries using EUROMOD, the EU-wide microsimulation model. We find …

would also benefit more from the CCCTB compared to domestic ones. The impact of the CCCTB on non-EU countries such as the US …