This paper presents baseline results from the latest version of EUROMOD (version F6.36+), the tax …-benefit microsimulation model for the EU. First, we briefly report the process of updating EUROMOD. We then present indicators for income … estimates of marginal effective tax rates (METR) for all 27 EU countries in order to explore the effect of tax and benefit …

This paper provides a description of the latest public release of EUROMOD (version F6.0++), a tax …-benefit microsimulation model for the EU. First, we briefly report the process of constructing and updating EUROMOD. We then present …. Finally, we provide estimates of marginal effective tax rates (METR) for all 27 EU countries in order to explore the effect of …

This paper presents baseline results from the latest version of EUROMOD (version I2.0+), the tax …-benefit microsimulation model for the EU. First, we briefly report the process of updating EUROMOD. We then present indicators for income …. Finally, we provide estimates of marginal effective tax rates (METR) for all 28 EU countries in order to explore the effect of …

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 …

Budget, and so does not reflect any changes to personal taxes and benefits for 2014-15 announced then. …

income tax threshold for the basic tax rate. We also examine the impact on single parents of an increase in the minimum wage … terms of benefits saved and taxes paid. …

Completely eliminating the sharp rise in the tax rate for middle income households in Germany by changing personal … income tax rates would mean estimated annual losses in tax revenue of 35 billion euros, or 1.1 percent of GDP. Taxpayers with … benefit to a much lesser extent. With regard to tax burdens or taxable income, the middle and higher income segments would …

by a redistribution within the social insurance funds. Such redistribution, however, contradicts the equivalence … want to redistribute funds in the statutory pension insurance system, they should readjust the redistribution to make it …

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 …