Publications

Peer-reviewed publications

2024

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.

2023

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

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

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.

2019

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.

2018

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.