Skip to content

Journal Article

Tax-benefit systems, income distribution and work incentives in the European Union

Authors

Publication date

2013

Summary


In this paper we study the impact of tax-benefit systems on income inequality and work incentives across the 27 Member States of the European Union (EU). Using EUROMOD, the EU-wide tax-benefit microsimulation model, we disentangle the role of taxes, benefits and social insurance contributions in influencing country specific Gini coefficients and Marginal Effective Tax Rates. The extent to which tax-benefit systems contribute to income redistribution and provide work incentives at the intensive margin is found to vary considerably across the 27 Member States of the EU. Our results further highlight the presence of a trade-off between income redistribution and work incentives across EU-27 countries.

Published in

International Journal of Microsimulation

Volume and page numbers

6 , 27 -62

ISSN

16

Subjects

Welfare Benefits, Income Dynamics, Microsimulation, and Taxation

Links

http://www.microsimulation.org/ijm/issues/volume-61-spring-2013/

Notes

Freely available on the World Wide Web


Related publications

  1. Tax-benefit systems, income distribution and work incentives in the European Union

    Holguer Xavier Jara Tamayo and Alberto Tumino

    1. Welfare Benefits
    2. Microsimulation
    3. Taxation

#521200


Research home

Research home

News

Latest findings, new research

Publications search

Search all research by subject and author

Podcasts

Researchers discuss their findings and what they mean for society

Projects

Background and context, methods and data, aims and outputs

Events

Conferences, seminars and workshops

Survey methodology

Specialist research, practice and study

Taking the long view

ISER's annual report

Themes

Key research themes and areas of interest