In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an … apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is … relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …

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 …

-term economic growth, advocated a shift of the tax burden from capital and labour income to consumption and property. Through a set … of micro simulation models, this paper evaluates the effects of the Italian fiscal package on households and firms. We … show that, in respect of households' income, indirect and property tax reforms are highly regressive, whilst the reform …