In this paper we study the impact of tax-benefit systems on income inequality and work incentives across the 27 Member … States of the European Union (EU). Using EUROMOD, the EU-wide tax-benefit microsimulation model, we disentangle the role of … Tax Rates. The extent to which tax-benefit systems contribute to income redistribution and provide work incentives at the …

, with emphasis on tax incidence, redistribution and poverty analysis. It then discusses social welfare analysis permitted by …During the last 20 years, microsimulation models have been increasingly applied in qualitative and quantitative … analysis of public policies. This paper discusses microsimulation techniques and their theoretical background as a tool for the …

distribution of income. In order to decompose the impact of changes in different income components, we utilised a microsimulation … confidence in our methodology. We utilised the framework to model changes in the level of income inequality from the period just …, we found that income inequality fell in the early part of the crisis modelled in this paper. Much of this change was due …

consumption, and an increase in poverty. We thus recommend a gradual approach to tax reform that can make the adjustment process …

determine a "perverse redistribution", in which poorer households subsidize the higher education for richer households. With … perverse redistribution in higher education. The model also analyzes the role of local progressivity in higher education choice … and redistribution. We provide empirical validation for our model's conclusions across European-OECD countries. …

determine a "perverse redistribution", in which poorer households subsidize the higher education for richer households. With … perverse redistribution in higher education. The model also analyzes the role of local progressivity in higher education choice … and redistribution. We provide empirical validation for our model's conclusions across European-OECD countries. …

exemptions. Pensions are more equally distributed than income received from employment, and intra-cohort inequality does not seem … to be a more convincing explanation. What is the impact of differential taxation on the inequality between retirees and …

We employ German Sample Survey Income data to examine income inequality and the financial situation of elderly citizens … with residence in the Old and the New German Laender. Inter-temporal changes in income inequality are also decomposed by … financially better-off compared to retired elderly. For reunified Germany, inequality is astonishingly stable over time, but rises …

We employ German Sample Survey Income data to examine income inequality and the financial situation of elderly citizens … with residence in the Old and the New German Laender. Inter-temporal changes in income inequality are also decomposed by … financially better-off compared to retired elderly. For reunified Germany, inequality is astonishingly stable over time, but rises …

We employ German Sample Survey Income data to examine income inequality and the financial situation of elderly citizens … with residence in the Old and the New German Laender. Inter-temporal changes in income inequality are also decomposed by … financially better-off compared to retired elderly. For reunified Germany, inequality is astonishingly stable over time, but rises …