Arbeitspapier

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

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.

Sprache
Englisch

Erschienen in
Series: EUROMOD Working Paper ; No. EM7/01

Klassifikation
Wirtschaft
Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
Personal Income, Wealth, and Their Distributions
Thema
European Union
Microsimulation
Taxation
Redistribution

Ereignis
Geistige Schöpfung
(wer)
O'Donoghue, Cathal
Baldini, Massimo
Mantovani, Daniela
Ereignis
Veröffentlichung
(wer)
University of Essex, Institute for Social and Economic Research (ISER)
(wo)
Colchester
(wann)
2004

Handle
Letzte Aktualisierung
10.03.2025, 11:41 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Arbeitspapier

Beteiligte

  • O'Donoghue, Cathal
  • Baldini, Massimo
  • Mantovani, Daniela
  • University of Essex, Institute for Social and Economic Research (ISER)

Entstanden

  • 2004

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