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Journal Article

The use of hypothetical household data for policy learning: comparative tax‒benefit indicators using EUROMOD HHoT


Publication date



Tax‒benefit microsimulation models are typically used to quantify the effect of specific policy changes on the income distribution based on representative microdata. Such analysis evaluates policies by considering how different tax‒benefit elements interact given personal, household and labour market characteristics. Using hypothetical household data instead helps address broader questions of policy design and systemic (cross-national) differences. This article introduces the Hypothetical Household Tool (HHoT) in combination with the microsimulation model EUROMOD to analyse European tax‒benefit policies from a comparative perspective. It presents a series of applications from social welfare analysis illustrating how hypothetical data can benefit comparative academic and policy research.

Published in

Journal of Comparative Policy Analysis: Research and Practice

Volume and page numbers

22 , 170 -189





Households, Welfare Benefits, Microsimulation, Taxation, and Social Policy


Open Access; © 2019 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group.; This is an Open Access article distributed under the terms of the Creative Commons Attribution License (, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Related publications

  1. The use of hypothetical household data for policy learning – EUROMOD HHoT baseline indicators

    Katrin Gasior and Pasquale Recchia

    1. Households
    2. Welfare Benefits
    3. Microsimulation
    4. Taxation
    5. Social Policy


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