At exactly the same time, this new group of income tax gadgets is revealed, while the definitions away from taxable earnings and you will revenues throughout the framework out-of productive taxation liabilities was informed me, as the applied in the simulations.

step 3.1 Simulations which have EUROMOD

I use the Western european income tax and you will work with microsimulation model, EUROMOD. EUROMOD was created to calculate incomes, contributory and you may function-checked-out benefits, public protection efforts along with taxation debts during the household peak for everybody places about Eu. Provided a bunch of socio-class regarding the underlying study, this allows an individual to perform distributional analyses out-of reforms so you’re able to the new tax and you can work with possibilities and deal with comparisons in a mix-country environment.

Getting an over-all introduction in order to EUROMOD, select Sutherland and you may Figari (2013). Continuarea →