EUROMOD: the Tax-Benefit Microsimulation model for the EU

Publication type

Conference Paper

Series

International Microsimulation Association Conference

Authors

Publication date

August 22, 2007

Abstract:

EUROMOD is a static tax-benefit microsimulation model. It is a unique multi-country model currently covering all 15 pre-2004 Member States of the European Union (EU). It is being extended to cover 4 more Member States and redesigned to improve ease of use and accessibility. The model calculates cash benefit entitlements and liabilities for direct taxes and social insurance contributions on the basis of tax-benefit rules and a representative sample of micro-data at the individual level. EUROMOD provides estimates of the distributional impact of changes to personal tax and transfer policy, with (a) the specification of policy changes, (b) the application of revenue constraints and (c) the evaluation of results - each taking place at either the national or the European level. EUROMOD is based at the Institute for Social & Economic Research, University of Essex and draws on the expertise of a network of modellers and data experts across the EU.

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