Estonia. It makes use of microsimulation modelling approach and applies the EU tax-benefit model EUROMOD to quantify the first …The paper studies the impact of tax-benefit policies on the distribution of household incomes and work incentives in … social benefits. According to the simulations, 2016-2017 policies increased household incomes relative to inflation and were …

to achieve convergence of policy outcomes to OECD upper standards is challenging. Efficiency gains in the tax system … could bring additional revenues. The tax base should be expanded by reducing informality, strengthening tax administration … unemployment and income inequality, the tax-benefit system should also be revised as it is now relatively regressive and the tax …

. Raising the effectiveness of tax collection, reforming the tax structure towards less distortive taxes and making more out of …

vulnerable groups of workers, in particular migrants. Many benefit recipients also face high marginal tax rates for returning to …