Publications

Peer-reviewed publications

2026

• Esteban García-Miralles, Maximilian Freier, Sara Riscado, Chrysa Leventi, Alberto Mazzon, Glenn Abela, Laura Boyd, Baiba Brusbārde, Marion Cochard, David Cornille, Emanuele Dicarlo, Ian Debattista, Mar Delgado-Téllez, Mathias Dolls, Ludmila Fadejeva, Maria Flevotomou, Florian Henne, Alena Harrer Bachleitner, Viktor Jászberényi-Király, Max Lay, Laura Lehtonen, Mauro Mastrogiacomo, Tara McIndoe-Calder, Mathias Moser, Martin Nevicky, Andreas Peichl, Myroslav Pidkuyko, Mojca Roter, Frederique Savignac, Andreja Strojan Kastelec, Vaidotas Tuzikas, Nikos Ventouris, Lara Wemans (2026) "Fiscal drag in theory and in practice: A European perspective - ScienceDirect", European Economic Review, JRC146000
• Hugo Cruces, Adrián Hernández,  Edlira Narazani (2026) "Escaping the inactivity trap? The work incentive of the Spanish minimum income - ScienceDirect", Journal of Policy Modeling,  JRC144427

2025

• Sofia Maier, Toon Vandyck, Mattia Ricci, Luis Rey, Marie Tamba, Fabian Wagner  (2025) "Minimum energy taxes for climate and clean air in the EU: Environmental and distributional impacts - ScienceDirect",  Energy Economics, JRC136441
• Lídia Brun, Ignacio González, and Juan Montecino (2025), "Corporate Taxation and Market power wealth." Industrial and Corporate Change, JRC141311.
• Lanterna, Federica, and Mattia Ricci. "Taxing Fairly or Failing Badly? Reduced VAT Rates and Redistribution." Economics Letters (2025): 112425. JRC142776
• Mattia Ricci, Ignacio Perez Dominguez, Stijn Van Houtven, Jordan Hristov, and Toon Vandyck. "Pricing GHG emissions in agriculture: accounting for trade and fairness for effective climate policy." Ecological Economics 239 (2026): 108789, JRC139782
• Sofia Maier, Ilda Dreoni (2025), 'Who is “energy poor" in the EU?',  Energy Policy, JRC143709
• Luis Manso, Renato Miguel Carmo, Maria Clara Oliveira, Jorge Caleiras (2025), "The Erosion of the Portuguese Minimum Income Protection Scheme", Open Access Journal, JRC141506
• Eva Eberhartinger, Raffael Speitmann, Caren Sureth-Sloane (2025), "Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity", Forthcoming in Journal of International Accounting, Auditing and Taxation (JIAAT), JRC(Forthcoming)
• Rocío Fernández Bastidas, Jonathan Pycroft (2025), "Mind the (narrowing) gender gap: Implications of labour market changes for EU pension sustainability", Economic Modelling, Volume 151, JRC142031
• Antonio F. Amores, Michael Christl, Paola De Agostini, Silvia De Poli, Sofia Maier  (2025), "Limiting Prices or Transferring Money? An ex ante assessment of alternative measures to cope with the hike in energy prices", Energy Economics, JRC142293
• Kunka Petkova, Andrzej Stasio and Martin Zagler (2025), "Bilateral tax competition in double tax treaties between developed and developing countries", International Tax and Public Finance, JRC121714
• Serena Fatica, Jonathan Pycroft, Andrzej Stasio and Daniel Stöhlker (2025) "Economic Effects of Simplified Procedures for Claiming Cross-Border Tax Reliefs" , Nordic Tax Journal, JRC136232
• Stefano Filauro, Klaus Grünberger and Edlira Narazani (2025), “Coordinated Minimum Wage Policies: Impacts on EU-Level Income Inequality”, The B.E. Journal of Economic Analysis & Policy, JRC141031
• Vanda Almeida, Silvia De Poli, Adrián Hernández (2025), "The Role of Minimum Income Schemes in Poverty Alleviation in the European Union", The review of income and wealth, JRC134467

2024

• Antonio F. Amores, Henrique Basso, Johannes Simeon Bischl, Paola De Agostini, Silvia De Poli, Emanuele Dicarlo, Maria Flevotomou, Maximilian Freier, Sofia Maier, Esteban García-Miralles, Myroslav Pidkuyko, Mattia Ricci, Sara Riscado (2024), "Inflation, Fiscal Policy, and Inequality: "The Impact of the Post-Pandemic Price Surge and Fiscal Measures on European Households" , The review of income and wealth, JRC138348
• Ilda Dreoni, Chrysa Leventi, Andrea Papini, Fidel Picos and Hannes Serruys (2024),  "Exploring EUROMOD: research, policy and teaching" E-PÚBLICA, JRC137338
• Edlira Narazani, Ana Agúndez García, Michael Christl, Francesco Figari (2024), "Increased childcare to promote mothers’ employment in selected EU countries" JOURNAL OF POLICY MODELING, JRC132174
• Silvia De Poli, Sofia Maier (2024), "Enforcing ‘Equal Pay for Equal Work’ in the EU: what would it take?", THE JOURNAL OF ECONOMIC INEQUALITY, JRC139597
• Kristian D. Allee, Raffael Speitmann, Arthur Stenzel, Yuchen Wu (2024): "Market-based oil spill(overs): Market reactions to the energy windfall tax announcements and disclosures in the United Kingdom", ECONOMICS LETTERS VOL 238, JRC137261
• Fotis Delis, Manthos D. Delis, Luc A. Laeven and Steven R. G. Ongena (2024), “Global Evidence on Profit Shifting Within Firms and Across Time”, ,JOURNAL OF ACCOUNTING AND ECONOMICS, 101744, JRC131948
• Andreas Thiemann (2024), “Cryptocurrencies: an empirical view from a tax perspective”, JOURNAL OF TAX ADMINISTRATION VOL 9:1, JRC126109    
• Edlira Narazani, Michael Christl and Fracesco Figari (2024), “More childcare for the poor? Budgetary impacts and female labour supply responses in Italy, Austria and Hungary”, APPLIED ECONOMICS LETTERS, JRC139049.
• Michael Christl, Carlo Fiorio, Tommaso Frattini and Andrea Riganti (2024), “Migration and public finances in the EU”, INTERNATIONAL TAX AND PUBLIC FINANCE 31 (3), 635-684, JRC131199
• María T. Álvarez Martínez, María Gesualdo and Jonathan Pycroft ( 2024), "Storm in the Cloud: A Study on the Macroeconomic Impact of the UK’s Digital Service Tax" , ECONOMIC SYSTEMS RESEARCH, JRC130576.
• Barbara Sadaba, Sunčica Vujić and Sofía Maier (2024), "Characterizing the schooling cycle", ECONOMIC MODELLING, 132, JRC137927

2023

• Xiaoshan Chen, Campbell Leith, Mattia Ricci (2023): "Evaluating fiscal policy reforms using the fiscal frontier", Journal of Economic Dynamics and Control, 155, JRC 104733.
• Michael Christl, Ilias Livanos, Andrea Papini, Alberto Tumino (2023): "The future of taxation in changing labour markets", PUBLIC SECTOR ECONOMICS 47 (4), 521-554. JRC139397.
• Sofía Maier and Mattia Ricci (2023), "The Redistributive Impact of Consumption Taxation in the EU: Lessons from the post-financial crisis decade", ECONOMIC ANALYSIS AND POLICY, 81, p. 738-755, JRC135685.
• Michael Christl, Silvia De Poli, Francesco Figari, Tine Hufkens, Chrysa Leventi, Andrea Papini and Alberto Tumino (2023), "Monetary compensation schemes during the COVID-19 pandemic: Implications for household incomes, liquidity constraints and consumption across the EU", THE JOURNAL OF ECONOMIC INEQUALITY, JRC135115.
• Antonio F. Amores, Sofía Maier and Mattia Ricci (2023), "Taxing Households Energy Consumption in the EU: the Tax Burden and its Redistributive effect", ENERGY POLICY, 182, JRC134652.
• Bernhard Hammer, Michael Christl and Silvia De Poli (2023), "Public redistribution in Europe: Between generations or income groups", JOURNAL OF THE ECONOMICS OF AGEING, 24, JRC131638.
• Michael Christl, Silvia De Poli and Viginta Ivaškaitė-Tamošiūnė (2023), "Does it pay to say "I do". Marriage bonuses and penalties across the EU", JOURNAL OF EUROPEAN SOCIAL POLICY, 33 (3), 317-336, JRC131171.
• Michael Christl, Silvia De Poli, Tine Hufkens, Andreas Peichl and Mattia Ricci (2023), "The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany", INTERNATIONAL TAX AND PUBLIC FINANCE, 30, 1107–1136, JRC129495.
• M. Pezer, Nora Mustać and Chrysa Leventi (2023), "The distributional impact of social spending on in-kind and cash child transfers in Croatia", SOUTH EAST EUROPEAN JOURNAL OF ECONOMICS AND BUSINESS, 18 (1), 161-175, JRC133790.
• Boris Chafwehe (2023), "Unemployment risk, consumption dynamics, and the secondary market for durable goods", REVIEW OF ECONOMIC DYNAMICS, 48, 202-243, JRC125193.
• Wiji Arulampalam and Andrea Papini (2023), "Tax Progressivity and Self-Employment Dynamics | The Review of Economics and Statistics | MIT Pres", REVIEW OF ECONOMICS AND STATISTICS, 105 (2), 376–391, JRC124699.
• Edlira Narazani, Ugo Colombino and Bianey Palma Fernandez, B. (2023),  "EUROLAB: A Multidimensional Labour Supply-Demand Model for EU Countries | International Journal of Microsimulation", INTERNATIONAL JOURNAL OF MICROSIMULATION, 16(3); 49-76, JRC132390.
• Ana Agúndez García and Michael Christl (2023), "Hypothetical Tax-Benefit Reforms in Hungary: Shifting from Tax Relief to Cash Transfers for Family Support", EASTERN EUROPEAN ECONOMICS, 61:6, 723-746, JRC137306.

2022

• Michael Christl, Alain Bélanger, Alessandra Conte, Jacopo Mazza, Edlira Narazani (2022), "Projecting the fiscal impact of immigration in the EU", FISCAL STUDIES, 43:4, JRC131909.
• Carlo V. Fiorio, Tommaso Frattini, Andrea Riganti, Michael Christl (2022), "Migration and public finances in the EU", INTERNATIONAL TAX AND PUBLIC FINANCE, JRC131199.
• Adrián Hernández Martin, Fidel Picos Sánchez and Sara Riscado (2022), "Moving towards fairer regional minimum income schemes in Spain", JOURNAL OF EUROPEAN SOCIAL POLICY, 32 (4), 452–466, JRC128161.
• María Álvarez Martínez, Salvador Barrios, Diego D`andria, Maria Gesualdo, Gaëtan Nicodeme and Jonathan Pycroft (2022), "How Large is the Corporate Tax Base Erosion and Profit Shifting: A General Equilibrium Approach", ECONOMIC SYSTEMS RESEARCH, 34 (2), 167-198, JRC123118.
• Michael Christl, Silvia De Poli and Janos Varga (2022), "Reducing the income tax burden for households with children: An assessment of the child tax credit reform in Austria", FISCAL STUDIES, 43 (2), 151-177, JRC128261.
• Klaus Gruenberger, Edlira Narazani, Stafano Filauro and Aron Kiss (2022), "Social and fiscal impacts of statutory minimum wages in EU countries: a microsimulation analysis with EUROMOD", IZA JOURNAL OF LABOUR POLICY, 12 (1), JRC130661. 

2021

• Caren Sureth-Sloane, Eva Eberhartinger, Raffael Speitmann, Yuchen Wu (2021), "How Does Trust Affect Concessionary Behavior in Tax Bargaining?", FINANZ ARCHIV, JRCXXX
• Vanda Almeida, Salvador Barrios, Michael Christl, Silvia De Poli, Alberto Tumino and Wouter van der Wielen (2021), "The impact of COVID-19 on households ́ income in the EU", THE JOURNAL OF ECONOMIC INEQUALITY, 19 (3), p. 413-431, JRC124399.
• Michael Christl and Silvia De Poli (2021), "Trapped in inactivity? Social assistance and labour supply in Austria", EMPIRICA, 48, p. 661–696, JRC122728.
• Holguer Xavier Jara Tamayo and Alberto Tumino (2021), "Atypical work and unemployment protection in Europe", JCMS-JOURNAL OF COMMON MARKET STUDIES, 59 (3), JRC120682.
• María T. Álvarez-Martínez and Alfredo J. Mainar-Causapé (2021), "The GHG Emissions Generating Capacity by Productive Sectors in the EU: A SAM Analysis", SUSTAINABILITY, 13 (4), JRC124190.
• Martin Larch, Eloïse Orseau, Wouter van der Wielen (2021), "Do EU Fiscal Rules Support or Hinder Counter-Cyclical Fiscal Policy", JOURNAL OF INTERNATIONAL MONEY AND FINANCE, 112, JRC123214.
• Salvador Barrios and Wouter Van der Wielen (2021), "Economic sentiment during the COVID pandemic: Evidence from search behaviour in the EU”. JOURNAL OF ECONOMICS AND BUSINESS, 115, JRC121718. 

2020 -2016

• Michael Christl, Monika Köppl–Turyna, Hanno Lorenz, Dénes Kucsera (2020), "Redistribution within the tax-benefits system in Austria", ECONOMIC ANALYSIS AND POLICY, 68, p. 250-264, JRC121956.
• Salvador Barrios, Flavia Coda Moscarola, Francesco Figari and Luca Gandullia (2020), "Size and distributional pattern of pension-related tax expenditures in European countries", INTERNATIONAL TAX AND PUBLIC FINANCE, 27 (5), p. 1287-1320, JRC118532.
• Salvador Barrios and Diego D`andria (2020), "Profit shifting and industrial heterogeneity", CESIFO ECONOMIC STUDIES, 66 (2), p. 134-156, JRC116413.
• Wouter Van Der Wielen (2020), "The Macroeconomic Effects of Tax Changes: Evidence Using Real-time Data for the European Union", ECONOMIC MODELLING, 90, p. 302–321, JRC120260.
• Vanda Almeida (2020), "Income inequality and redistribution in the aftermath of the 2007-2008 crisis: the U.S. case", NATIONAL TAX JOURNAL, 73 (1), p. 77-114, JRC119765.
• Salvador Barrios, Viginta Ivaškaitė-Tamošiūnė, Anamaria Maftei, Edlira Narazani & Janos Varga (2020), "Progressive Tax Reforms in Flat Tax Countries", EASTERN EUROPEAN ECONOMICS, 58 (2), p. 83-107, JRC118043.
• Michael Christl and Monika Köppl-Turyna (2020), "Gender Wage Gap and the Role of Skills and Tasks: Evidence from the Austrian PIAAC Data Set", APPLIED ECONOMICS, 52 (2), 113-134, JRC117016.
• Michael Christl (2020), "The Labour Market Effects of a Refugee Wave. A Replication Study of Peri and Yasenov (Journal of Human Resources, 2019)", INTERNATIONAL JOURNAL FOR REVIEWS IN EMPIRICAL ECONOMICS, (2020-4), JRC122545.
• Salvador Barrios (2020), "Taxation and growth: why does it matter and how can it be analysed", SOCIETY AND ECONOMY, 2020, p. 27-47, JRC119823.
• Salvador Barrios, Diego d´Andria and Maria Gesualdo (2020), “Reducing tax compliance costs through corporate tax base harmonisation in the European Union”, JOURNAL OF INTERNATIONAL ACCOUNTING, AUDITING AND TAXATION 41, JRC122702.
• Jorge Onrubia, Fidel Picos and María del Carmen Rodado (2019), "Shifting tax burden to top income earners: What is the best way to reduce inequality", ECONOMICS-THE OPEN ACCESS OPEN-ASSESSMENT E-JOURNAL, 13 (2019-41), p. 1-17, JRC118054.
• Stefan Bach, Andreas Thiemann, Aline Zucco (2019), "Looking for the missing rich: Tracing the top tail of the wealth distribution", INTERNATIONAL TAX AND PUBLIC FINANCE, 26 (6), 1234-1258, JRC118118. )
• Maria Gesualdo, James A. Giesecke, Nhi H. Tran & Francesco Felici (2019), "Building a computable general equilibrium tax model for Italy", APPLIED ECONOMICS, 51 (56), 6009-6020, JRC117203.
• Diego D`andria (2019), "Tax policy and entrepreneurial entry with information asymmetry and learning", INTERNATIONAL TAX AND PUBLIC FINANCE, 26 (5), 1211-1229, JRC116411.
• María Teresa Álvarez-Martínez, Salvador Barrios, Diego d'Andria, Maria Gesualdo, Dimitrios Pontikakis, Jonathan Pycroft (2019), "The Economic Consequences of Corporate Tax Rates Reductions in the EU: Evidence using a Computable General Equilibrium Model", WORLD ECONOMY, 42 (3), p. 818–845, JRC112518.
• Salvador Barrios, Mathias Dolls, Anamaria Maftei, Andreas Peichl, Sara Riscado, Janos Varga and Christian Wittneben (2019), "Dynamic scoring of tax reforms in the European Union", JOURNAL OF POLICY ANALYSIS AND MANAGEMENT, 2019, p. 1-24, JRC113666.
• Salvador Barrios, Luca Gandulia, Flavia Coda Moscarola, Francesco Figari and Sara Riscado (2019), "The fiscal and equity impact of social tax expenditures in the EU", JOURNAL OF EUROPEAN SOCIAL POLICY Vol. 30(3): 355 –369, JRC104176.
• Diego D`andria (2018), "Start-ups, venture capital financing and tax policy under adverse selection", FINANZARCHIV, 74 (4), 462-480, JRC111786.
• María T. Álvarez Martínez and Montserrat López Cobo (2018), "WIOD SAMs adjusted with Eurostat data for the EU-27", ECONOMIC SYSTEMS RESEARCH, 30 (4), 521-544, JRC103968.
• Annette Alstadsæter, Salvador Barrios, Gaëtan Nicodème, Agnieszka Maria Skonieczna and Antonio Vezzani (2018), "Patent Boxes Design, Patents Location, and Local R&D", ECONOMIC POLICY, 33 (93), 131–177, JRC98780.
• Salvador Barrios, Gaëtan Nicodème, A. Jesús Sánchez Fuentes (2018), "Multi-Factor Effective Corporate Taxation, firms’ mark-ups and Tax Incidence: Evidence from OECD Countries", FISCAL STUDIES, 39 (3), 417-453, JRC107696.
• Diego D`andria (2018), "Superstars and mediocrities: a solution based on personal income taxation", JOURNAL OF ECONOMIC BEHAVIOR and ORGANIZATION, 149, 459-462, JRC110542.
• Diego D`andria (2016), "Why are researchers paid bonuses? On technology spillovers and market rivalry", RESEARCH POLICY 45 (10); 2105-2112. JRC102697
• Salvador Barrios, Serena Fatica, Diego Martinez Lopez and Gilles Mourre (2016), "The Fiscal Effects of Work-related Tax Expenditures in Europe,"  PUBLIC FINANCE REVIEW vol. 46(5), 793-820, JRC103143  

JRC Working papers on Taxation and Structural Reforms

2026

• 04/2026: Green EUROMOD: the environmental extension of the EU’s tax-benefit microsimulation model
  Antonio F. Amores​​​​​​, Silvia De Poli, Ilda Dreoni, David Klenert and Sofia Maier
• 02/2026: Taxing Fairly or Failing Badly? Reduced VAT Rates and Redistribution
  Federica Lanterna and Mattia Ricci
• 01/2026: Using Hills’ low-income-high-cost approach to shed new light on housing and energy deprivations across EU households
  Sofia Maier, Gemma Riera Mallol and Kateryna Bornukova

2025

• 07/2025: The Corporate Income Tax Gap
  Lídia Brun, Raffael Speitmann, Andrzej Stasio and Daniel Stöhlker
• 06/2025: The distribution of nine environmental pressures related to food, energy transport and other consumption using ‘Green EUROMOD’
  Ilda Dreoni, David Klenert and Antonio F. Amores​​​​​​
• 05/2025: Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity
  Eva Eberhartinger, Raffael Speitmann and Caren Sureth-Sloane
• 04/2025: A - Potentially Positive - Welfare Assessment of the Global Minimum Tax, version 2
  Lídia Brun, Jonathan Pycroft, Daniel Stöhlker and Maarten Van't Riet
• 04/2025: A - Potentially Positive - Welfare Assessment of the Global Minimum Tax, version 1
  Lídia Brun, Jonathan Pycroft, Daniel Stöhlker and Maarten Van't Riet
• 03/2025: Minimum Income Schemes indexation in EU-27
  Kateryna Bornukova, Chrysa Leventi, Alberto Mazzon, Andrea Papini and Fidel Picos
• 02/2025: Statistical imputation and validation of consumption microdata for EUROMOD
  Ilda Dreoni, Hannes Serruys, Luis Manso, Jose Tudo Ramirez and Antonio F. Amores​​​​​​
• 01/2025: Bridging Climate and Social Equity: Progressive Carbon Tax Simulations for Belgium
  Floore Bursens, Silvia De Poli, Sofia Maier and Gerlinde Verbist  

2024

• 12/2024: Assortative mating in Spain: who marries whom, and how does it influence income and wealth inequality?
  Silvia De Poli, Jorge Onrubia and Fidel Picos
• 11/2024: Overcoming the Inactivity Trap in Spain: The Work Incentive Reform of the Ingreso Mínimo Vital
  Hugo Cruces, Adrian Hernandez and Edlira Narazani
• 10/2024: Pricing GHG emissions in agriculture: accounting for trade and fairness for effective climate policy
  Mattia Ricci, Ignacio Perez Dominguez, Jordan Hristov, Toon Vandyck and Stijn Van Houtven
• 09/2024: Carbon taxes on consumption: distributional implications for a just transition in the EU
  Antonio F. Amores​​​​​​, Silvia De Poli and Sofia Maier
• 08/2024: Indexing wages to inflation in the EU: fiscal drag and benefit erosion effects
  Chrysa Leventi, Alberto Mazzon and Fabrice Orlandi
• 07/2024: The tax system penalizes the growth of new and small businesses in the EU 
  Salvador Barrios, Fotis Delis and Mikel Landabaso Alvarez
• 06/2024: Labour supply responses to fiscal reforms in Portugal  
  Edlira Narazani, Sara Riscado and Lara Wemans
• 05/2024: Who is "energy poor" in the EU?  
  Sofia Maier and Ilda Dreoni
• 04/2024: JRC Publications Repository - Inheritances in Austria: A model estimation of intergenerational wealth transfers up to 2050
  Judith Derndorfer, Klaus Grünberger and Matthias Schnetzer
• 03/2024: EUROMOD baseline report
  Kateryna Bornukova and Fidel Picos
• 02/2024: Investing in Children: The Impact of EU Tax and Benefit Systems on Child Poverty and Inequality
  Kateryna Bornukova, Adrián Hernández Martín and Fidel Picos
• 01/2024: The Impact of the Cost-of-Living Crisis on European Households
  Boris Chafwehé, Mattia Ricci and Daniel Stoehlker

2023

• 12/2023: Global Evidence on Profit Shifting Within Firms and Across Time
  Fotis Delis, Manthos Delis, Luc Laeven and Steven Ongena
• 11/2023: Limiting prices or transferring money? An ex-ante assessment of alternative measures to cope with the hike in energy prices
  Antonio F. Amores​​​​​​, Michael Christl, Paola De Agostini, Silvia De Poli and Sofia Maier
• 10/2023: Inflation, Fiscal Policy and Inequality
  Antonio F. Amores​​​​​​, Henrique Basso, Simeon Bischl, Paola De Agostini, Silvia De Poli, Emmanuele Dicarlo, Maria Flevotomou, Max Freier, Sofia Maier, Esteban García-Miralles, Myroslav Pidkuyko, Mattia Ricci and Sara Riscado
• 09/2023: Economic Effects of Simplified Procedures for Claiming Cross-Border Tax Reliefs
  Serena Fatica, Jonathan Pycroft, Andrzej Stasio and Daniel Stoehlker
• 08/2023: The Macroeconomic Impact of the Energy and Climate Provisions of the US Inflation Reduction Act: Evidence for the EU
  Salvador Barrios, Jonathan Pycroft, Andrzej Stasio and Daniel Stoehlker
• 07/2023: CORTAX 2019 Updated calibration and baseline results
  Barbara Bratta, Jonathan Pycroft and Daniel Stoehlker
• 06/2023: The cushioning effect of the measures adopted in Romania in response to the 2022 cost of living crisis
  Antonio F. Amores​​​​​​, Georgiana Balaban, Silvia De Poli, Ioana Gavril, Chrysa Leventi, Tamara Nae and Mattia Ricci
• 05/2023: EUROMOD baseline report
  Silvia De Poli, Celia Gil-Bermejo Lazo, Chrysa Leventi, Sofía Maier, Andrea Papini, Mattia Ricci and Hannes Serruys
• 04/2023: The Impact of Minimum Wages on Income Inequality in the EU
  Stefano Filauro, Klaus Grünberger and Edlira Narazani
• 03/2023: Hypothetical tax-benefit reforms in Hungary: shifting from tax reliefs to cash transfers for family support
  Ana Agúndez García and Michael Christl
• 02/2023: Evaluating Fiscal Policy Reforms using the Fiscal Frontier
  Xiaoshan Chen, Campbell Leith and Mattia Ricci
• 01/2023: The Extent and Composition of Automatic Stabilization in EU Countries
  David Coady, Silvia De Poli, Adrián Hernández Martín, Andrea Papini and Alberto Tumino

2022

• 14/2022: Dynamic Scoring of Tax Reforms in Real Time
  Salvador Barrios, Adriana Reut, Sara Riscado and Wouter van der Wielen
• 11/2022: Enforcing 'Equal Pay for Equal Work' in the EU: what would it take?
  Silvia De Poli and Sofia Maier
• 10/2022: The Redistributive Impact of Consumption Taxation in the EU: Lessons from the post-financial crisis decade
  Sofia Maier and Mattia Ricci
• 09/2022: The effectiveness of Minimum Income schemes in the EU
  Vanda Almeida, Silvia De Poli and Adrián Hernández Martín
• 08/2022: The impact of alternative childcare policies on mothers' employment for selected EU countries
  Edlira Narazani, Ana Agúndez García, Michael Christl and Francesco Figari
• 07/2022: The lock-in effect of marriage: Work incentives after saying “Yes, I do.”
  Michael Christl, Silvia De Poli and Viginta Ivaškaitė-Tamošiūnė
• 06/2022: Taxing Households Energy Consumption in the EU: the Tax Burden and its Redistributive effect
  Antonio F. Amores​​​​​​, Sofia Maier and Mattia Ricci
• 05/2022: Migration and public finances in the EU
  Carlo Fioro​​​​​​, Tommaso Frattini, Andrea Riganti and Michael Christl
• 04/2022: INTAXMOD - Inheritance and Gift Taxation in the Context of Ageing
  Alexander Krenek​​​​​​, Margit Schratzenstaller, Klaus Grünberger and Andreas Thiemann
• 03/2022: Monetary compensation schemes during the COVID-19 pandemic: Implications for household incomes, liquidity constraints and consumption across the EU
  Michael Christl, Silvia De Poli, Francesco Figari, Tine Hufkens, Chrysa Leventi, Andrea Papini and Alberto Tumino
• 02/2022: The Future of Taxation in changing labour markets
  Michael Christl, Ilias Livanos, Andrea Papini and Alberto Tumino
• 01/2022: EUROMOD baseline report
  Sofía Maier and Mattia Ricci

2021

• 16/2021: Shifting the Tax Burden away from Labour towards Inheritances and Gifts – Simulation results for Germany
  Andreas Thiemann, Diana Ognyanova, Edlira Narazani, Balazs Palvolgyi, Athena Kalyva and Alexander Leodolter
• 15/2021: EUROLAB: A Multidimensional Labour Supply-Demand Model for EU countries
  Edlira Narazani, Ugo Colombino and Bianey Palma Fernandez
• 14/2021: Redistribution across Europe: How much and to whom?
  Bernhard Binder-Hammer, Silvia De Poli and Michael Christl
• 13/2021: Taxing income or consumption: macroeconomic and distributional effects for Italy
  Diego D'Andria, Jason Debacker, Richard W. Evans, Jonathan Pycroft and Magdalena Zachlod-Jelec
• 12/2021: Cryptocurrencies: An empirical view from a tax perspective
  Andreas Thiemann
• 11/2021: Debt Management in a World of Fiscal Dominance
  Boris Chafwehe, Charles de Beauffort and Rigas Oikonomou
• 10/2021: Income support to families with children in Spain
  Adrián Hernández Martín and Fidel Picos
• 09/2021: Modelling sector-specific employment shocks with EUROLAB, a multidimensional behavioural model
  Edlira Narazani and Ugo Colombino
• 08/2021: The budgetary and redistributive impact of pension taxation in the EU: A microsimulation analysis
  Viginta Ivaškaitė-Tamošiūnė and Andreas Thiemann
• 07/2021: Does it pay to say “I do”? Marriage bonuses and penalties across the EU
  Michael Christl, Silvia De Poli and Viginta Ivaškaitė-Tamošiūnė
• 06/2021: Social and fiscal impacts of statutory minimum wages in EU countries: A microsimulation analysis with EUROMOD
  Klaus Grünberger, Edlira Narazani, Stefano Filauro and Áron Kiss
• 05/2021: COVID-19 and (gender) inequality in income: the impact of discretionary policy measures in Austria
  Michael Christl, Silvia de Poli, Dénes Kucsera and Hanno Lorenz
• 04/2021: The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany
  Michael Christl, Silvia de Poli, Tine Hufkens, Andreas Peichl and Mattia Ricci
• 03/2021: Tax Progressivity and Self-Employment Dynamics
  Wiji Arulampalam and Andrea Papini
• 02/2021: The cushioning effect of fiscal policy in the EU during the COVID-19 pandemic
  Michael Christl, Silvia de Poli, Francesco Figari, Tine Hufkens, Chrysa Leventi, Andrea Papini and Alberto Tumino
• 01/2021: The fiscal impact of immigration in the EU
  Michael Christl, Alain Bélanger, Alessandra Conte, Jacopo Mazza and Edlira Narazani

2020 -2016

• 09/2020: Heterogeneity in effective VAT rates across native and migrant households in France, Germany and Spain
  Michael Christl, Andrea Papini and Alberto Tumino
• 08/2020: Fear and Employment During the COVID Pandemic: Evidence from Search Behaviour in the EU
  Wouter van der Wielen and Salvador Barrios
• 07/2020: Bilateral Tax Competition and Regional Spillovers in Tax Treaty Formation
  Kunka Petkova, Andrzej Stasio and Martin Zagler
• 06/2020: Households ́ income and the cushioning effect of fiscal policy measures during the Great Lockdown
  Vanda Almeida, Salvador Barrios, Michael Christl, Silvia De Poli, Alberto Tumino and Wouter van der Wielen
• 05/2020: Trapped in inactivity? The Austrian social assistance reform in 2019 and its impact on labour supply
  Michael Christl and Silvia De Poli
• 04/2020: Moving towards fairer regional minimum income schemes in Spain
  Adrián Hernández Martín, Fidel Picos and Sara Riscado
• 03/2020: EDGE-M3: A Dynamic General Equilibrium Micro-Macro Model for the EU Member States
  Diego d'Andria, Jason Debacker, Richard W. Evans, Jonathan Pycroft, Wouter van der Wielen and Magdalena Zachlod-Jelec
• 02/2020: Redistribution within the tax-benefit system in Austria
  Michael Christl, Monika Köppl-Turyna, Hanno Lorenz and Dénes Kucseraz
• 01/2020: Do EU Fiscal Rules Support or Hinder Counter-Cyclical Fiscal Policy?
  Martin Larch, Eloise Orseau and Wouter Van Der Wielen
• 09/2019: Reducing the income tax burden for households with children: An assessment of the child tax credit reform in Austria
  Michael Christl, Silvia De Poli and Janos Vargas
• 08/2019: Housing taxation: a new database for Europe
  Salvador Barrios, Cécile Denis, Viginta Ivaškaitė-Tamošiūnė, Adriana Reut and Estefanía Vázquez Torres
• 07/2019: EWIGE 2 – Update and Extension of the EUROMOD Wealth Taxation Project
  Jonas Boone, Johannes Derboven, Francesco Figari, Sarah Kuypers and Gerlinde Verbist
• 06/2019: Investing in Subsidized Childcare to Reduce Child Poverty: an Adequate Strategy?
  Tine Hufkens, Francesco Figari, Dieter Vandelannoote and Gerlinde Verbist
• 05/2019: The Hypothetical Household Tool (HHoT) in EUROMOD: a new instrument for comparative research on tax-benefit policies in Europe
  Tine Hufkens, Tim Goedeme, Katrin Gasior, Chrysa Leventi, Kostas Manios, Olga Rastrigina, Pasquale Recchia, Holly Sutherland, Natascha Van Mechelen and Gerlinde Verbist
• 04/2019: The Macroeconomic Effects of Tax Reform: Evidence from the EU
  Wouter van der Wielen
• 03/2019: The Tax Structure of an Economy in Crisis: Greece 2009-2017
  Chrysa Leventi and Fidel Picos
• 02/2019: Reducing tax compliance costs through corporate tax base harmonisation in the European Union
  Salvador Barrios, Diego d'Andria and Maria Gesualdo
• 01/2019: Micro-founded tax policy effects in a heterogenenous-agent macro-model
  Diego d'Andria, Jason DeBacker, Richard Evans, Jonathan Pycroft and Magdalena Zachlod-Jelec
• 09/2018: Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising
  Diego d'Andria
• 08/2018: To what extent do welfare states compensate for the cost of children? A hypothetical household approach to policy evaluations
  Tess Penne, Tine Hufkens, Tim Goedemé and Bérénice M L Storms
• 06/2018: Size and distributional pattern of pension-related tax expenditures in European countries
  Salvador Barrios, Flavia Coda Moscarola, Francesco Figari and Luca Gandullia
• 05/2018: Income protection of atypical workers in the event of unemployment in Europe
  Holguer Xavier Jara Tamayo and Alberto Tumino
• 04/2018: Looking for the missing rich: Tracing the top tail of the wealth distribution
  Stefan Bach, Andreas Thiemann and Aline Zucco
• 03/2018: Closing the Gender Gap: Gender Based Taxation, Wage Subsidies or Basic Income?
  Ugo Colombino and Edlira Narazani
• 02/2018: Progressive tax reforms in flat tax countries
  Salvador Barrios, Viginta Ivaškaitė-Tamošiūnė, Anamaria Maftei, Edlira Narazani and Janos Varga
• 01/2018: Superstars and mediocrities: a solution based on personal income taxation
  Diego d'Andria
• 05/2017: Measuring the fiscal and equity impact of tax evasion: evidence from Denmark and Estonia
  Salvador Barrios, Bent Greve, M. Azhar Hussain, Alari Paulus, Fidel Picos and Sara Riscado
• 04/2017: EWIGE - European Wealth data InteGration in EUROMOD
  Sarah Kuypers, Francesco Figari, Gerlinde Verbist and Dorien Verckist
• 03/2017: Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base
  Diego d'Andria, Dimitrios Pontikakis and Agnieszka Skonieczna
• 02/2017: Female labour supply and childcare in Italy
  Francesco Figari and Edlira Narazani
• 01/2017: Tax policy and entrepreneurial entry with information asymmetry and learning
  Diego d'Andria
• 09/2016: A New Calibration for CORTAX: A computable general equilibrium model for simulating corporate tax reforms
  María T. Álvarez-Martínez, Salvador Barrios, Leon Bettendorf, Maria Gesualdo, Diego d'Andria, Simon Loretz, Dimitrios Pontikakis and Jonathan Pycroft
• 08/2016: Modelling corporate tax reforms in the EU: New simulations with the CORTAX model
  María T. Álvarez-Martínez, Salvador Barrios, Diego d'Andria, Maria Gesualdo, Dimitrios Pontikakis and Jonathan Pycroft
• 07/2016: Profit shifting and industrial heterogeneity
  Salvador Barrios and Diego d'Andria
• 06/2016: In-depth analysis of tax reforms using the EUROMOD microsimulation model
  Fidel Picos and Marie-Luise Schmitz
• 05/2016: Evaluating options for shifting tax burden to top income earners
  Jorge Onrubia, Fidel Picos and María Del Carmen Rodado
• 04/2016: Falling Corporate Tax Rates in the EU: Is there a case for harmonisation?
  María T. Álvarez-Martínez, Salvador Barrios, Maria Gesualdo, Diego d'Andria, Dimitrios Pontikakis and Jonathan Pycroft
• 03/2016: Dynamic scoring of tax reforms in the European Union
  Salvador Barrios, Mathias Dolls, Anamaria Maftei, Andreas Peichl, Sara Riscado, Janos Varga and Christian Wittneben
• 02/2016: Employed inventors, inter-firm mobility, bonus pay with multi-stage R&D processes, and optimal innovation policy
  Diego d'Andria
• 01/2016: The fiscal and equity impact of tax expenditures in the European Union
  Salvador Barrios, Francesco Figari, Luca Gandullia and Sara Riscado

Policy briefs

• The distributional impact of transport fuel price increases following the war in the Middle East
• The impact of the global minimum tax on corporate tax revenues: evidence for EU Member States
• Investing in the Future: The Role of Child Cash Support in Mitigating Child Poverty
• The Effects of Price Comparison Websites: Evidence from Austrian Food Retail
• Price Effects of Temporary VAT Rate Cuts: Evidence from Spanish Supermarkets
• The revenue potential of inheritance taxation in light of ageing societies
• The unbearable intangibility of the Internet: taxing companies in the digital era
• Increasing progressivity in flat-tax countries: potential positive equity and efficiency impacts
• The fiscal and social cost of tax evasion: the impact of underreporting of income by the self-employed
• Old welfare in new labour markets? The social protection of atypical workers
• The budgetary and redistributive effects of wealth-related taxes