Publication type
Book Chapter
Series
EUROMOD: 30 years of the EU tax-benefit microsimulation model
Authors
Editors
Publication date
September 9, 2026
Summary:
This chapter outlines a simple, user-friendly approach to incorporating behavioural responses to policy counterfactuals into standard tax-benefit modelling. The method relies on the use of elasticities, drawn either from the empirical literature or from scenario-based analysis. The discussion is illustrated with reference to a dedicated add-on developed for UKMOD—a tax-benefit model for the UK—while also highlighting its applicability to other EUROMOD-based models. To the best of our knowledge, UKMOD is currently the only freely available tax-benefit model that offers this functionality.
DOI
https://doi.org/10.1007/978-3-032-31414-7_24
Subjects
Notes
© 2026 The Author(s), under exclusive license to Springer Nature Switzerland AG
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