Over the past few years, with the recovery from the COVID-19 and the global energy crisis, households in the EU have faced sharp increases in the prices of necessities such as energy and food. These pressures compound a longer-term housing affordability crisis. Despite the abundance of...

The application of reduced VAT rates in the EU generally aims to alleviate the regressivity of consumption taxation. However, while these measures generate redistribution across income groups, they also create redistribution effects within income groups, leading to arbitrary redistribution among...

This article introduces Green EUROMOD, the environmental extension of the EU's tax-benefit microsimulation model EUROMOD. It provides a novel framework for evaluating the distributional, environmental, and fiscal impacts of green policy reforms across the 27 EU Member States. The model captures...

Consumption taxes are a crucial revenue source for EU Member States, yet they also potentially have non-negligible impact on income distribution. The EU's tax-benefit microsimulation model, EUROMOD, has recently been extended to simulate consumption taxes (CT) across all 27 EU countries allowing...

This paper explores the distributive impact of a hypothetical carbon tax on households' transport and energy consumption in Belgium. It focuses on the welfare effects across population groups and along the income distribution, as well as on the expected budgetary and environmental effects,...

We assess the welfare implications of the Global Minimum Tax (GMT) on corporate income in a multi-country macroeconomic model. The objectives of the GMT are to mitigate harmful tax competition and to curb wasteful profit shifting. The theoretical literature suggests that the welfare effects of...

This study investigates the impact of mandatory public country-by-country reporting (CbCR) on European banks' engagement in tax and regulatory havens characterized by financial secrecy. Employing a difference-in-differences approach, we find that following the introduction of CbCR, European...

This paper examines the effectiveness of Minimum Income Schemes (MIS) across EU-27 countries during the high inflation period of 2021-2024. Using microsimulation techniques, we analyse how well MIS parameters kept pace with inflation and assess their capacity to protect vulnerable households...

This paper examines the Corporate Income Tax (CIT) compliance gap, the difference between revenue due under full compliance and actual collections, across 23 EU Member States, Norway, and Iceland. Existing bottom-up and top-down estimation methods each face notable limitations: bottom-up...

We analyse the distribution of emissions and other environmental pressures embedded in household consumption across the EU. For this purpose, we extend the microsimulation model EUROMOD with environmental data from an input-output database to estimate environmental footprints embedded in...