The systems of direct taxes and cash benefits in the Member States of the European Union vary considerably in size and structure. We explore their direct impacts on cross-sectional income inequality (termed “redistributive effect” for the purpose of this paper) using EUROMOD, a tax-benefit...

The systems of direct taxes and cash benefits in the Member States of the European Union vary considerably in size and structure. We explore their direct impacts on cross-sectional income inequality (termed "redistributive effect" for the purpose of this paper) using EUROMOD, a tax-benefit...

We compare three EU countries that have recently experienced substantial but very different reforms of their systems to support families with children: Austria, Spain and the United Kingdom. The structure of these systems is different: Austria gives emphasis to universal benefits, Spain to tax...

We compare three EU countries that have recently experienced substantial but very different reforms of their family support systems: Austria, Spain and the UK. The structure of these systems is different: Austria emphases universal benefits, Spain tax concessions and the UK means-tested...

By the mid 1990s the potential and usefulness of microsimulation models for researching tax benefit systems had found widespread acceptance. Nevertheless models were not widely available for independent or academic research in all countries of the European Union (EU). Even more important,...

This paper aims to analyse the social assistance systems in five South European countries: France, Greece, Italy, Portugal and Spain. After reviewing the existing system of social assistance in each country, we apply a consistent methodology in order to estimate its impact on income...

This paper reports an exercise to validate EUROMOD output for 1998 by comparing income statistics calculated from the baseline micro-output with comparable statistics from other sources, including the European Community Household Panel. The main potential reasons for discrepancies are...

This paper considers the effects on current pensioner incomes of reforms designed to improve the long-term sustainability of public pension systems in the European Union. We use EUROMOD to simulate a set of common illustrative reforms for four countries selected on the basis of their diverse...

This paper considers the effects on current pensioner incomes of reforms designed to improve the long-term sustainability of public pension systems in the European Union. We use EUROMOD to simulate a set of common illustrative reforms for four countries selected on the basis of their diverse...

This paper reports an exercise to validate EUROMOD output for 2001 by comparing income statistics calculated from the baseline micro-output with comparable statistics from the European Community Household Panel (ECHP). It focuses particularly on some of the income-based common “Laeken”...