. Overall, our simulations show that the future revenue potential of inheritance taxes may be substantial. In practice, it can … be expected that the theoretical revenue potential demonstrated by our simulations will be reduced by tax avoidance, real …

. Overall, our simulations show that the future revenue potential of inheritance taxes may be substantial. In practice, it can … be expected that the theoretical revenue potential demonstrated by our simulations will be reduced by tax avoidance, real …

Consumption Survey (HFCS) data set provided by the European Central Bank, we are able to estimate the wealth distribution within …

using the HFCS dataset as an underlying micro-database for the EU tax-benefit model, EUROMOD. The advantages of this process … introduced into the EUROMOD simulations such as wealth taxation, incentives for wealth accumulation and asset tests determining … (HFCS) represent a milestone in the ongoing process to better measure individual well-being. We explore the prospects for …

the current direct taxes a microsimulation model such as EUROMOD is needed. Integrating the HFCS data in EUROMOD makes it … converted into a EUROMOD database for six countries that were part of the first wave of the HFCS. More specifically, the HFCS-EUROMOD … the pilot study and 11 new ones). We discuss the process of how the HFCS data have been transformed to fit the EUROMOD …

property related information with the input dataset of EUROMOD, the tax-benefit simulation model for the EU. Our results …

Finance and Consumption Survey (HFCS) and EUROMOD. We show that existing wealth taxes do not achieve any significant …