The systems of direct taxes and cash benefits in the Member States of the European Union vary considerably in size and structure. We explore their direct impacts on cross-sectional income inequality (termed “redistributive effect” for the purpose of this paper) using EUROMOD, a tax-benefit microsimulation model for the European Union. This relies on harmonised household micro-data representative of each national population together with simulations of entitlements to cash benefits and liabilities for taxes and social contributions. It allows us to draw a more comprehensive – and comparable – picture of the combined effects of transfers and taxes than is usually possible. We decompose the redistributive effect of tax-benefit systems to assess and compare the effectiveness of individual policies at reducing income disparities. The following categories of benefits and taxes are considered both individually and in combination: income taxes, social contributions, cash benefits designed to target the poor or redistribute inter-personally (through means-testing) as well as cash benefits intended to redistribute intra-personally across the lifecycle (through social insurance or contingency-based entitlement). We derive results for the 15 “old” members of the European Union and present them for each country separately as well as for the EU-15 as a whole.
Household Incomes and Redistribution in the European Union; Quantifying the Equalizing Properties of Taxes and Benefits / Immervoll, H; H., Levy; Mantovani, Daniela; C., Lietz; C., O'Donoghue; Sutherland, H; Verbist, G.. - STAMPA. - (2006), pp. 135-166.
Data di pubblicazione: | 2006 | |
Titolo: | Household Incomes and Redistribution in the European Union; Quantifying the Equalizing Properties of Taxes and Benefits | |
Autore/i: | Immervoll, H; H., Levy; Mantovani, Daniela; C., Lietz; C., O'Donoghue; Sutherland, H; Verbist, G. | |
Autore/i UNIMORE: | ||
Codice identificativo Scopus: | 2-s2.0-85016036970 | |
Titolo del libro: | The Distributional Effects of Government Spending and Taxation | |
ISBN: | 9781403996251 | |
Editore: | Palgrave Macmillan | |
Nazione editore: | REGNO UNITO DI GRAN BRETAGNA | |
Citazione: | Household Incomes and Redistribution in the European Union; Quantifying the Equalizing Properties of Taxes and Benefits / Immervoll, H; H., Levy; Mantovani, Daniela; C., Lietz; C., O'Donoghue; Sutherland, H; Verbist, G.. - STAMPA. - (2006), pp. 135-166. | |
Tipologia | Capitolo/Saggio |
File in questo prodotto:
File | Descrizione | Tipologia | |
---|---|---|---|
DOC120316levy.pdf | Post-print dell'autore (bozza post referaggio) | Administrator Richiedi una copia |
Pubblicazioni consigliate

I metadati presenti in IRIS UNIMORE sono rilasciati con licenza Creative Commons CC0 1.0 Universal, mentre i file delle pubblicazioni sono rilasciati con licenza Attribuzione 4.0 Internazionale (CC BY 4.0), salvo diversa indicazione.
In caso di violazione di copyright, contattare Supporto Iris