Over the past 20 years, microsimulation models have come to play an important role in policy analysis, identifying gainers and losers, and characterising the effect on incentives. A natural development of national models is a Europe-wide tax benefit model. The present paper reports results from...

While policies to eliminate poverty remain the responsibility of member states, the European Union may have a role to play in setting minimum standards. This paper explores the implications of a European Minimum Pension. A prototype Europe-wide tax benefit microsimulation model is used to...