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JRC Working Papers on Taxation and Structural Reforms

2024

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 PycroftAndrzej 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 BarriosJonathan PycroftAndrzej Stasio and Daniel Stoehlker

07/2023: CORTAX 2019 Updated calibration and baseline results
Barbara Bratta, Jonathan Pycroft and Daniel Stoehlker

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

03/2023: Hypothetical tax-benefit reforms in Hungary: shifting from tax reliefs to cash transfers for family support
Ana Agúndez García and Michael Christl

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

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

To find out more about the JRC's work on similar topics, explore the related JRC portfolios: