We provide an overview of microsimulation approaches for assessing the effects of policy on income distribution. We focus on the role of tax-benefit policies and review the concept of microsimulation and how it contributes to the analysis of income distribution in general and policy evaluation...

Imputed rental income of homeowners is tax exempt in most countries, despite the long-standing arguments recommending its inclusion in the tax base, on both equity and efficiency grounds. The current fiscal crisis revived interest towards this form of taxation. The paper investigates the fiscal...

International comparisons of inequality based on measures of disposable income may not be valid if the size and incidence of publicly-provided in kind benefits differ across the countries considered. The benefits that are financed by taxation in one country may need to be purchased out of...

The aim of this report is to assess the added value of a European Unemployment Benefit Scheme (EUBS) under hypothetical macro-economic shocks. Four hypothetical macro-scenarios are simulated: (A) a global trade shock, representing a symmetric temporary shock; (B) an EU confidence shock,...

This country report provides an overview of the Austrian EUROMOD country and basic information on the Austrian tax-benefit system in 2020-2023. It describes the most important policies and policy changes. The report explains, how these policies are reflected in the model and where modelling...

Since January 2021, the Joint Research Centre (JRC) is fully responsible for the maintenance and development of the EUROMOD model and software. This task is carried out jointly with Eurostat (ESTAT) for what concerns the preparation of the EUROMOD input datasets, and in close collaboration with...