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 …

lack of timely household micro data, using microsimulation techniques with up-to-date information on policy rules enables … us to estimate the direct effect of tax-benefit policy changes in 2008-2014 on the income distribution, poverty and … and quantify these effects using the EU tax-benefit model EUROMOD to construct relevant counterfactual scenarios. Our …

the EU microsimulation model EUROMOD. The countries, Germany, Estonia, Ireland, Greece, Spain, France, Italy, Latvia …, it is clear that the direct tax, public pension and cash benefit changes had broadly progressive effects across the pre …