JRC Working Paper on Taxation and Structural Reforms No. 03/2024
This report provides a selection of baseline simulation results and headline indicators from the latest public version (I6.0+) of EUROMOD, the tax-benefit microsimulation model for the EU. We begin by presenting indicators for income inequality and at-risk-of-poverty and how they are affected by the tax-benefit system. We then provide a comparative decomposition of the redistributive effect of the tax-benefit systems across the EU. We study how Member States achieve various degrees of redistribution through different combinations of progressivity and size of their tax-benefit system and each of its components. We then analyse various work incentive indicators affecting both the decision whether to work and that of how much to work, discussing how effective marginal rates of taxation and net replacement rates of going into unemployment vary across countries.
BORNUKOVA Kateryna;
PICOS Fidel;
AMORES Antonio F;
BELOUSOVA Irina;
CRUCES Hugo;
DE AGOSTINI Paola;
DE POLI Silvia;
DREONI Ilda;
GRUNBERGER Klaus;
HERNANDEZ MARTIN Adrian;
JEDRYCH VILLA Marta;
LEVENTI Chrysa;
MAIER Sofia;
MANIOS Kostas;
MANSO Luis;
MAZZON Alberto;
NAVARRO BERDEAL Silvia;
PALMA FERNANDEZ Bianey;
PAPINI Andrea;
RICCI Mattia;
SERRUYS Hannes;
Bornukova, K., Picos, F., Amores, A.F., Belousova, I., Cruces, H., De Agostini, P., De Poli, S., Dreoni, I., Grunberger, K., Hernandez Martin, A., Jedrych Villa, M., Leventi, C., Maier, S., Manios, K., Manso, L., Mazzon, A., Navarro Berdeal, S., Palma Fernandez, B., Papini, A., Ricci, M. and Serruys, H., EUROMOD baseline report, European Commission, 2024, JRC138393.
2024-06-27
European Commission
JRC138393
