Ivaškaite-Tamošiune, Viginta; Thiemann, Andreas - 2021
simulate two hypothetical taxation scenarios for the 27 Member States of the EU. While the double exemption scenario (EE) fully …Pension taxation has large budgetary and distributional effects, in particular in the light of ageing societies and the … old-age pensions in the EU, focusing on both contributions and benefits. Using the microsimulation model EUROMOD, we …