Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/91715
Authors: 
O'Donoghue, Cathal
Baldini, Massimo
Mantovani, Daniela
Year of Publication: 
2004
Series/Report no.: 
EUROMOD Working Paper EM7/01
Abstract: 
This paper describes a model to simulate expenditure and indirect taxes in 12 EU countries within the EUROMOD tax-benefit model. The paper outlines the types of indirect taxes in the countries examined. Validation checks are made on the effectiveness of the expenditure models used. The redistributive effect of indirect taxes is decomposed into the tax resulting from different commodity groups. Lastly the progressivity and redistributive effect of indirect taxes are examined and compared with income taxes, social insurance contributions (employee and employer) and the main social benefit groupings with all EU countries.
Subjects: 
European Union
Microsimulation
Taxation
Redistribution
JEL: 
C81
D31
Document Type: 
Working Paper

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