Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/91665
Authors: 
Jara Tamayo, Holguer Xavier
Tumino, Alberto
Year of Publication: 
2013
Series/Report no.: 
EUROMOD Working Paper EM7/13
Abstract: 
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 taxbenefit 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.
Subjects: 
inequality
work incentives
tax-benefit systems
microsimulation
JEL: 
C15
D31
H24
H31
Document Type: 
Working Paper

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