budgets of EU countries. We account for income taxes and cash benefits, along with indirect taxes and in-kind benefits, which … the period of 2014-2018 in the EU and, moreover, that they contribute approximately e1.5 thousand more per capita each …

based on an empirical assessment of the net fiscal contributions of immigrants in the 27 EU member states using EUROMOD, a … EU-wide tax-benefit microsimulation model. In addition to the traditional view of the tax-benefit system, we add indirect … about 250 euro per year more than natives to the welfare state in 2015. However, when we take an average age-specific life …

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 … relatively small feedback effects (see Gravelle, 2015, for a recent review focusing on the US dynamic scoring experience). In our …

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 …