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Tax Shifting of Direct and Indirect Taxation in Italy and Spain

This research project has been completed. Please contact a team member for further information.


Two research projects, financed by the European Commission Joint Research Centre (Institute for Prospective Technological Studies), aimed to extend the policy scope of EUROMOD to include indirect taxes.

Extensions to cover indirect taxes allow a more comprehensive assessment of the effects of policy changes on households than is currently possible with EUROMOD; it enables analysis of the effects of shifting taxes away from labour; and offers the potential for tax system ‘greening’ assessments.

Description and methods

The two projects were designed to pilot a method already developed by the EUROMOD Belgian team from KU Leuven to cover four new countries. This involved imputing expenditure information from Household Budget Survey microdata into the EU-SILC microdata used by EUROMOD. One, led by ISER, focused on Italy and Spain and involved the EUROMOD Italian team (Francesco Figari, Carlo Fiorio and Chiara Gigliarano) and Olga Cantó Sánchez of the University of Alcalá. The other, conducted by KU Leuven, focused on France and Germany.

This project has been followed up by a larger one that extends the methodology used to a further 10 EU countries - EUROMOD Extension to Indirect Taxation.

Team members

Professor Holly Sutherland

Research Professor and Director of EUROMOD - ISER, University of Essex

Dr Paola De Agostini

Senior Research Officer - ISER, University of Essex

Ms Olga Rastrigina

Senior Research Officer - ISER, University of Essex

Mr Kostas Manios

Euromod Software Developer - ISER, University of Essex

Tax calculator

Photo credit: Dave Dugdale