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Tax-benefit systems, income distribution and work incentives in the European Union

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Author Info

  • H. Xavier Jara

    ()
    (Institute for Social and Economic Research, University of Essex and University of Leuven)

  • Alberto Tumino

    ()
    (Institute for Social and Economic Research, University of Essex)

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    Abstract

    In this paper we study the impact of tax-benefit systems on income inequality and work incentives across the 27 Member States of the European Union (EU). Using EUROMOD, the EU-wide tax-benefit microsimulation model, we disentangle the role of taxes, benefits and social insurance contributions in influencing country specific Gini coefficients and Marginal Effective Tax Rates. The extent to which tax-benefit systems contribute to income redistribution and provide work incentives at the intensive margin is found to vary considerably across the 27 Member States of the EU. Our results further highlight the presence of a trade-off between income redistribution and work incentives across EU-27 countries.

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    File URL: http://microsimulation.org/IJM/V6_1/3_IJM_6_1_Jara_Tumino.pdf
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    Bibliographic Info

    Article provided by Interational Microsimulation Association in its journal International Journal of Microsimulation.

    Volume (Year): 1 (2013)
    Issue (Month): 6 ()
    Pages: 27-62

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    Handle: RePEc:ijm:journl:v:1:y:2013:i:issnum:6:p:27-62

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    Web page: http://ima.natsem.canberra.edu.au/index.htm

    Related research

    Keywords: Inequality; work incentives; tax-benefit systems; microsimulation;

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    1. Stuart Adam & James Browne, 2010. "Redistribution, work incentives and thirty years of UK tax and benefit reform," IFS Working Papers W10/24, Institute for Fiscal Studies.
    2. Bargain, Olivier & Orsini, Kristian & Peichl, Andreas, 2011. "Labor Supply Elasticities in Europe and the US," IZA Discussion Papers 5820, Institute for the Study of Labor (IZA).
    3. Giuseppe Carone & Herwig Immervoll & Dominique Paturot & Aino Salomäki, 2004. "Indicators of Unemployment and Low-Wage Traps: Marginal Effective Tax Rates on Employment Incomes," OECD Social, Employment and Migration Working Papers 18, OECD Publishing.
    4. Avram, Silvia & Figari, Francesco & Leventi, Chrysa & Levy, Horacio & Navicke, Jekaterina & Matsaganis, Manos & Militaru, Eva & Paulus, Alari & Rastrigina, Olga & Sutherland, Holly, 2013. "The distributional effects of fiscal consolidation in nine EU countries," EUROMOD Working Papers EM2/13, EUROMOD at the Institute for Social and Economic Research.
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