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JRC Working Papers on Taxation and Structural Reforms

2023

05/2023: EUROMOD baseline report
Silvia De Poli, Celia Gil-Bermejo Lazo, Chrysa Leventi, Sofía MaierAndrea PapiniMattia Ricci and Hannes Serruys

04/2023: The Impact of Minimum Wages on Income Inequality in the EU
Stefano Filauro, Klaus Grünberger and Edlira Narazani

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

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

2019

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

2018

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

2017

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

2016

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