This paper presents a comprehensive characterization of "fiscal drag" - the increase in tax revenue that occurs when nominal tax bases grow but nominal parameters of progressive tax legislation are not updated accordingly - across 21 European countries using a microsimulation approach. First, we...

This paper presents a comprehensive characterization of "fiscal drag" - the increase in tax revenue that occurs when nominal tax bases grow but nominal parameters of progressive tax legislation are not updated accordingly - across 21 European countries using a microsimulation approach. First, we...

Socio-economic differences in longevity have fuelled a debate whether pension systems have a regressive bias favouring groups with a high life expectancy. We show that the distributional implications of such pooling depend critically on the benefit profile across age/time, which in turn is...

Ireland is one of the few European countries without a universal healthcare system (UHC). Instead, a complex system of means-tested schemes that provide free access to various healthcare services or reduced cost medication exist. The most central component of this complex system is the Medical...

Ireland is one of the few European countries without a universal healthcare system (UHC). Instead, a complex system of means-tested schemes that provide free access to various healthcare services or reduced cost medication exist. The most central component of this complex system is the Medical...

Socio-economic differences in longevity have fuelled a debate whether pension systems have a regressive bias favouring groups with a high life expectancy. We show that the distributional implications of such pooling depend critically on the benefit profile across age/time, which in turn is...