[Note:] This paper is an adapted version of the substantive part of the Final Report to the European Commission of the project 'Improving the Capacity and Usability of EUROMOD (I-CUE)', Research Infrastructures Design Study 011859.

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,...

Based on the comparison of detailed micro-data (EU-SILC), official figures on recipients and expenditure as well as potential entitlements simulated with the tax/benefit microsimulation model EUROMOD, the paper estimates the size of non-take-up of monetary social assistance benefits in Austria...