Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/91717 
Erscheinungsjahr: 
1999
Schriftenreihe/Nr.: 
EUROMOD Working Paper No. EM2/99
Verlag: 
University of Essex, Institute for Social and Economic Research (ISER), Colchester
Zusammenfassung: 
Over the past 20 years, microsimulation models have come to play an important role in policy analysis, identifying gainers and losers, and characterising the effect on incentives. A natural development of national models is a Europe-wide tax benefit model. The present paper reports results from such a prototype European tax-benefit microsimulation model. The model is used to examine the distributional impact of a simulated policy reform: the introduction of a European Minimum Pension (EMP). In particular it asks how far such a policy is 'targeted' on the poorest pensioners. The analysis shows that the composition of the bottom of the European income distribution is sensitive to assumptions about the comparability of incomes across countries and between households of different types. We conclude that the formulation of policy for the protection of Europe’s poorest people requires an appreciation, not only of the composition and location of this group, but also of the assumptions that have been used to identify it.
Schlagwörter: 
European Union
Microsimulation
Minimum pensions
Poverty
JEL: 
C81
D31
I38
Dokumentart: 
Working Paper

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