We explore the prospects for using the EU-SILC as the underlying micro-database for policy simulation across the EU. In particular we consider the issues to be addressed, and the advantages arising, from building a database from the EUSILC for the EU tax-benefit model, EUROMOD. In order to...

The aim of the project was to build EUROMOD, a tax-benefit microsimulation model covering all 15 Member States of the European Union. This has been achieved, and baseline results are available for 14 countries. (Validated results for Sweden will appear shortly.) EUROMOD has been used for a...

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...

In spite of there being few elements of tax or cash benefit systems in developed countries that are any longer explicitly gender-biased in a discriminatory sense, it is well recognised that they have significant gender effects. To the extent that women earn less than men on average under...

This project explored the impacts of national social and fiscal policies, and reforms to these policies, on poverty reduction. The project covered all 15 (pre-2004) Member States of the EU. It made use of the tax-benefit model, EUROMOD, which was updated and improved as part of the project. The...

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 explores the implications of examining the effect of policy changes on individual incomes rather than household incomes. Conceptual problems arise from the treatment of collective resources and responsibilities, particularly children. These are dealt with in a manner that is...

In April 1991 the Government set out its proposals for replacement of the Community Charge (poll tax) by the Council Tax. This paper analyses the structure of the new tax and examines its distributional effects. Section II describes the proposed tax and demonstrates how it is hybrid of poll tax,...