Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/96275
Authors: 
Verbist, Gerlinde
Figari, Francesco
Year of Publication: 
2014
Series/Report no.: 
EUROMOD Working Paper EM6/14
Abstract: 
Over the last few years concern for income inequality in European countries has increased remarkably. In this context, taxation is an important redistributive instrument and we investigate the redistributive role of direct taxes. We focus on the EU-15 countries and the evolution over the period 1998-2008, using EUROMOD, the EU-wide tax-benefit model. The research aim of this paper is twofold. First, we investigate empirically whether there is a link between pre-tax income inequality and redistribution through taxes. Second we hereby test whether there is a relationship between progressivity and the average tax level, the two building stones of the redistributive impact of taxes.
Subjects: 
income redistribution
income taxes
social insurance contributions
microsimulation
European Union
EUROMOD
JEL: 
C81
D31
H23
H24
Document Type: 
Working Paper

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