Modelling the redistributive impact of indirect taxes in Europe: an application of EUROMOD

Arbeitspapier

This paper describes a model to simulate expenditure and indirect taxes in 12 EU countries within the EUROMOD tax-benefit model. The paper outlines the types of indirect taxes in the countries examined. Validation checks are made on the effectiveness of the expenditure models used. The redistributive effect of indirect taxes is decomposed into the tax resulting from different commodity groups. Lastly the progressivity and redistributive effect of indirect taxes are examined and compared with income taxes, social insurance contributions (employee and employer) and the main social benefit groupings with all EU countries.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Series: EUROMOD Working Paper ; No. EM7/01

Classification and Topics

• Classification: Wirtschaft ; Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access ; Personal Income, Wealth, and Their Distributions
• Subject: European Union ; Microsimulation ; Taxation ; Redistribution

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): O'Donoghue, Cathal ; Baldini, Massimo ; Mantovani, Daniela
• Event: Veröffentlichung
• (who): University of Essex, Institute for Social and Economic Research (ISER)
• (where): Colchester
• (when): 2004

Further information

• Handle: http://hdl.handle.net/10419/91715
• Last update: 10.03.2025, 11:41 AM CET