Computing the tax-benefit position of similar "typical" households across countries is a method widely used in comparative fiscal- and social policy research. These calculations provide convenient summary pictures of certain aspects of tax-benefit systems. They can, however, be seriously...

Using evidence from the European Community Household Panel we find that family benefits vary in their importance to household incomes and in the prevention of child poverty across Europe. In one group of countries family benefits appear to have a significant effect on the protection of children...

Using evidence from the European Community Household Panel we find that family benefits vary in their importance to household incomes and in the prevention of child poverty across Europe. In one group of countries family benefits appear to have a significant effect on the protection of children...

This paper uses the tax-benefit microsimulation model EUROMOD to assess how three types of tax reform would affect the state budget and the income distribution in the Netherlands. After briefly introducing the Dutch tax system and the case for and against these reforms, we investigate the...

In this study, the household labour supply is modelled as a discrete choice problem assuming that preference for leisure and consumption can be described by a quadratic utility function which allows for non-convexities in the budget set. We assess behavioural responses to the significant changes...

Using EUROMOD, we cross-validate two types of micro-data presently available in the Grand-Duchy of Luxembourg, administrative data on one hand and survey data on the other hand. While administrative data, extracted from the recently implemented Social Security Data Warehouse, contain information...

In this paper we cross-validate two sources of data, administrative and sample survey, addressing an issue commonly faced by analysts regarding the relative reliability and comparability of these two data sources. By way of case study, the paper uses data presently available in the Grand-Duchy...

Using EUROMOD, we cross-validate two types of micro-data presently available in the Grand-Duchy of Luxembourg, administrative data on one hand and survey data on the other hand. While administrative data, extracted from the recently implemented Social Security Data Warehouse, contain information...

In this study, the females’ labour supply is modelled as a discrete choice problem assuming that preference for leisure and consumption can be described by a quadratic utility function which allows for non-convexities in the budget set. As far as we know, such a model has never been developed...