We apply microsimulation techniques to estimate the first-order effects of tax-benefit policy changes since the beginning of the financial and economic crisis in 2008. Using the EU tax-benefit model EUROMOD in combination with the EU-SILC 2012 micro-data, we provide comparative estimates for...

The distributional impact of policy changes is usually considered in terms of equivalised household income, assuming that each individual within the household is being affected in the same way, as a result of complete income pooling. The aim of this paper is to extend this approach by...

This paper is an empirical overview of inequalities of pension outcomes in six European countries, which are shaped by a variety of institutional pensions schemes. The study contrasts pension system regulation in Denmark, Finland, Germany, Italy, Sweden and the United Kingdom; and analyses their...

This paper analyses major pension system regulation in four European countries: Denmark, Germany, Sweden, and the United Kingdom. It is focused on the government's and social partner's efforts to provide old-age security benefits, and how these regulatory approaches have shaped the current...

Policy discussions on pension systems generally focus on their sustainability and design, including retirement age, income reference and contributory period, with relatively little attention devoted to the tax treatment of pension contributions and pension benefits. However, tax expenditures -...

This paper examines the distributional impacts of the changes to benefits, tax credits, pensions and direct taxes between the UK Elections in May 2010 and in May 2015. It also looks ahead to the longer-term effects of changes and plans that were announced by the 2010-2015 Coalition government,...

This paper evaluates the redistributive effect of a comprehensive set of housing-related policies, taking into account the housing advantage of homeowners and social tenants. We use the Euromod microsimulation model to simulate housing policies in Estonia, Italy and the United Kingdom....

The relationship between income inequality and polarization is an empirical fact: a change in equality might occur together with a change in polarization. At the same time, polarization might emerge while inequality remains constant. The outcome of this process entails relevant information about...