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  1. Redistribution across Europe
    how much and to whom?
    Autor*in: Hammer, Bernhard; Christl, Michael; De Poli, Silvia
    Erschienen: 2021
    Verlag:  Global Labor Organization (GLO), Essen

    Governments face a potential trade-off between provision for the growing population in retirement and the support of working-age households with low income. Using EUROMOD-based microdata from 28 countries, we (a) quantify the redistribution to the... mehr

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    Governments face a potential trade-off between provision for the growing population in retirement and the support of working-age households with low income. Using EUROMOD-based microdata from 28 countries, we (a) quantify the redistribution to the pensioner and non-pensioner populations, (b) study the position of net beneficiaries in the overall income distribution and (c) analyse how taxes and benefits affect the working-age population with low income. Our results provide novel insights into the distributive role of tax-benefit systems across Europe. Interestingly, a strong overall redistribution between households is associated with generous pensions for a portion of the retirees but negatively related to support for low-income households.

     
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    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/246814
    Schriftenreihe: GLO discussion paper ; no. 988
    Schlagworte: Redistribution; Welfare state; Inequality; Microsimulation; EUROMOD
    Umfang: 1 Online-Ressource (circa 29 Seiten), Illustrationen
  2. Does it pay to say "I do"?
    marriage bonuses and penalties across the EU
    Autor*in: Christl, Michael; De Poli, Silvia; Ivaškaitė-Tamošiūnė, Viginta
    Erschienen: 2021
    Verlag:  Global Labor Organization (GLO), Essen

    We analyse the different fiscal treatment of married and cohabiting couples across all EU Member States using microsimulation methods. Our paper highlights important differences across EU countries' tax-benefit systems, where seven countries show... mehr

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    We analyse the different fiscal treatment of married and cohabiting couples across all EU Member States using microsimulation methods. Our paper highlights important differences across EU countries' tax-benefit systems, where seven countries show substantial bonuses for married couples and four exhibit marriage penalties. On a micro level, we find that these marriage bonuses/penalties differ substantially across household types and income. From a policy point of view, our results suggest that the abolishment of marriage-related tax-benefit components in countries with marriage bonuses would leave some households financially worse off but would increase governments revenues that could be spent to targeted support of specific groups. From both an equity and a gender equality point of view, this abolishment would be desirable.

     
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    Weitere Identifier:
    hdl: 10419/236626
    Schriftenreihe: GLO discussion paper ; no. 906
    Schlagworte: marriage; cohabitation; marriage penalty; inequality; tax-benefit systems; Europe
    Umfang: 1 Online-Ressource (circa 26 Seiten), Illustrationen
  3. COVID-19 and (gender) inequality in income
    the impact of discretionary policy measures in Austria
    Autor*in: Christl, Michael; De Poli, Silvia; Kucsera, Dénes; Lorenz, Hanno
    Erschienen: 2021
    Verlag:  Global Labor Organization (GLO), Essen

    This paper analyzes the impact of the COVID-19 crisis on household income in Austria, using detailed administrative labor market data, in combination with micro-simulation techniques, that enable specific labor market transitions to be modeled. We... mehr

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    This paper analyzes the impact of the COVID-19 crisis on household income in Austria, using detailed administrative labor market data, in combination with micro-simulation techniques, that enable specific labor market transitions to be modeled. We find that discretionary fiscal policy measures in Austria are key to counteracting the inequality- and poverty-enhancing effect of COVID-19. Additionally, we find that females tend to experience a greater loss in terms of market income. The Austrian tax-benefit system, however, reduces this gender differences. Disposable income has dropped by around 1% for both males and females. By comparison, males profit mainly from short-time work scheme, while females profit especially from other discretionary policy measures, such as the one-off payment for children.

     
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    Weitere Identifier:
    hdl: 10419/238110
    Schriftenreihe: GLO discussion paper ; no. 917
    Schlagworte: COVID-19; EUROMOD; micro-simulation; STW; automatic stabilizers
    Umfang: 1 Online-Ressource (circa 26 Seiten), Illustrationen
  4. The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany
    Autor*in: Christl, Michael; De Poli, Silvia; Hufkens, Tine; Peichl, Andreas; Ricci, Mattia
    Erschienen: 2021
    Verlag:  European Commission, Seville

    In this paper, we investigate the impact of the COVID-19 pandemic on German household income using a micro-level approach. We combine a microsimulation model with labour market transition techniques to simulate the COVID-19 shock on the German labour... mehr

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    In this paper, we investigate the impact of the COVID-19 pandemic on German household income using a micro-level approach. We combine a microsimulation model with labour market transition techniques to simulate the COVID-19 shock on the German labour market. We find the consequences of the labour market shock to be highly regressive with a strong impact on the poorest households. However, this effect is nearly entirely offset by automatic stabilisers and discretionary policy measures. We explore the cushioning effect of these policies in detail, showing that short-time working schemes and especially the one-off payments for children are effective in cushioning the income loss of the poor.

     
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    Weitere Identifier:
    hdl: 10419/252320
    Schriftenreihe: JRC working papers on taxation and strucutral reforms ; no 2021, 04
    Schlagworte: COVID-19; EUROMOD; microsimulation; STW; automatic stabilisers
    Umfang: 1 Online-Ressource (circa 34 Seiten), Illustrationen
  5. COVID-19 and (gender) inequality in income
    the impact of discretionary policy measures in Austria
    Autor*in: Christl, Michael; De Poli, Silvia; Kucsera, Denés; Lorenz, Hanno
    Erschienen: 2021
    Verlag:  European Commission, Seville

    This paper analyzes the impact of the COVID-19 crisis on household income in Austria, using detailed administrative labor market data, in combination with micro-simulation techniques, that enable specific labor market transitions to be modeled. We... mehr

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    This paper analyzes the impact of the COVID-19 crisis on household income in Austria, using detailed administrative labor market data, in combination with micro-simulation techniques, that enable specific labor market transitions to be modeled. We find that discretionary fiscal policy measures in Austria are key to counteracting the inequality- and poverty-enhancing effect of COVID-19. Additionally, we find that females tend to experience a greater loss in terms of market income. The Austrian tax-benefit system, however, reduces this gender differences. Disposable income has dropped by around 1% for both males and females. By comparison, males profit mainly from short-time work scheme, while females profit especially from other discretionary policy measures, such as the one-off payment for children.

     
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    Sprache: Englisch
    Medientyp: Buch (Monographie)
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    Weitere Identifier:
    hdl: 10419/252321
    Schriftenreihe: JRC working papers on taxation and strucutral reforms ; no 2021, 05
    Schlagworte: COVID-19; EUROMOD; micro-simulation; STW; automatic stabilizers
    Umfang: 1 Online-Ressource (circa 31 Seiten), Illustrationen
  6. Social and fiscal impacts of statutory minimum wages in EU countries
    a microsimulation analysis with EUROMOD
    Autor*in: Grünberger, Klaus; Narazani, Edlira; Filauro, Stefano; Kiss, Áron
    Erschienen: 2021
    Verlag:  European Commission, Seville

    This paper analyses the first-round effects of hypothetical minimum wage increases on social outcomes in 21 EU countries with a statutory national minimum wage based on a microsimulation approach using EUROMOD. The methodological challenges related... mehr

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    This paper analyses the first-round effects of hypothetical minimum wage increases on social outcomes in 21 EU countries with a statutory national minimum wage based on a microsimulation approach using EUROMOD. The methodological challenges related to the use of available EU household survey data are described, along with the choices made to address these challenges. The paper assesses hypothetical scenarios in which countries with a statutory national minimum wage increase their minimum wage to various reference values, set in relation to the gross national median and average wage. The model simulations suggest that minimum wage increases can significantly reduce in-work poverty, wage inequality and the gender pay gap, while generally improving the public budget balance. The implied wage increases for the beneficiaries are substantial, while the implied increases in the aggregate wage bill and, as a consequence, possible negative employment impacts, are generally modest.

     
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    Weitere Identifier:
    hdl: 10419/252322
    Schriftenreihe: JRC working papers on taxation and strucutral reforms ; no 2021, 06
    Schlagworte: minimum wage; microsimulation; European Union; wage inequality; in-work poverty; gender pay gap
    Umfang: 1 Online-Ressource (circa 46 Seiten), Illustrationen
  7. Does it pay to say "I do"?
    marriage bonuses and penalties across the EU
    Autor*in: Christl, Michael; De Poli, Silvia; Ivaškaite-Tamošiune, Viginta
    Erschienen: 2021
    Verlag:  European Commission, Seville

    We analyse the different fiscal treatment of married and cohabiting couples across all EU Member States using microsimulation methods. Our paper highlights important differences across EU countries' tax-benefit systems, where seven countries show... mehr

    Zugang:
    Verlag (kostenfrei)
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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 626
    Fernleihe:
    keine Fernleihe

     

    We analyse the different fiscal treatment of married and cohabiting couples across all EU Member States using microsimulation methods. Our paper highlights important differences across EU countries' tax-benefit systems, where seven countries show substantial bonuses for married couples and four exhibit marriage penalties. On a micro level, we find that these marriage bonuses/penalties differ substantially across household types and income. From a policy point of view, our results suggest that the abolishment of marriage-related tax-benefit components in countries with marriage bonuses would leave some households financially worse off but would increase governments revenues that could be spent to targeted support of specific groups. From both an equity and a gender equality point of view, this abolishment would be desirable.

     
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    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/252324
    Schriftenreihe: JRC working papers on taxation and strucutral reforms ; no 2021, 07
    Schlagworte: marriage; cohabitation; marriage penalty; inequality; tax-benefit systems; Europe
    Umfang: 1 Online-Ressource (circa 31 Seiten), Illustrationen
  8. Redistribution across Europe: how much and to whom?
    Autor*in: Hammer, Bernhard; Christl, Michael; De Poli, Silvia
    Erschienen: 2021
    Verlag:  European Commission, Seville

    Governments face a potential trade-off between provision for the growing population in retirement and the support of working-age households with low income. Using EUROMODbased microdata from 28 countries, we (a) quantify the redistribution to the... mehr

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    Verlag (kostenfrei)
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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 626
    Fernleihe:
    keine Fernleihe

     

    Governments face a potential trade-off between provision for the growing population in retirement and the support of working-age households with low income. Using EUROMODbased microdata from 28 countries, we (a) quantify the redistribution to the pensioner and non-pensioner populations, (b) study the position of net beneficiaries in the overall income distribution and (c) analyse how taxes and benefits affect the working-age population with low income. Our results provide novel insights into the distributive role of tax-benefit systems across Europe. Interestingly, a strong overall redistribution between households is associated with generous pensions for a portion of the retirees but negatively related to support for low-income households.

     
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    Sprache: Englisch
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    Weitere Identifier:
    hdl: 10419/252330
    Schriftenreihe: JRC working papers on taxation and strucutral reforms ; no 2021, 14
    Schlagworte: Redistribution; Welfare state; Inequality; Microsimulation; EUROMOD
    Umfang: 1 Online-Ressource (circa 34 Seiten), Illustrationen
  9. Trapped in inactivity?
    the Austrian social assistance reform in 2019 and its impact on labour supply
    Autor*in: Christl, Michael; De Poli, Silvia
    Erschienen: September 2020
    Verlag:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    Financial incentives affect the labour supply decisions of households, but typically the impact of such incentives varies significantly across household types. While there is a substantial literature on the labour supply effects of tax reforms and... mehr

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    Financial incentives affect the labour supply decisions of households, but typically the impact of such incentives varies significantly across household types. While there is a substantial literature on the labour supply effects of tax reforms and in-work benefits, the impact of changes in social assistance benefits has received less attention. This paper analyses the impact of the Austrian reform proposal 'Neue Sozialhilfe' ("New Social Assistance"), which was introduced in 2019 and substantially cut social assistance benefits for migrants and families with children. We show that the labour supply effects of these changes in social assistance differ substantially across household types. While women exhibit higher labour supply elasticities in our estimates, the overall effects of the reform are especially strong for men and migrants. Couples with children and migrants, i.e. the groups which were hit the hardest by the reform's social assistance reductions , show the strongest labour supply reactions to the 'New Social Assistance'. Furthermore , we show that overall the reform has a positive, but small, effect on the intensive margin of labour supply.

     
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    Weitere Identifier:
    hdl: 10419/259505
    Schriftenreihe: EUROMOD working paper series ; EM 20, 16
    Umfang: 1 Online-Ressource (circa 29 Seiten), Illustrationen
  10. Households' income and the cushioning effect of fiscal policy measures during the Great Lockdown
    Autor*in: Almeida, Vanda; Barrios Cobos, Salvador; Christl, Michael; De Poli, Silvia; Tumino, Alberto; Van Der Wielen, Wouter
    Erschienen: August 2020
    Verlag:  European Commission, Seville

    We analyse the impact of the COVID-19 crisis on EU households' income and assess the cushioning effect of discretionary policy measures taken by the EU Member States. Our assessment is based on the European Commission Spring 2020 forecasts and... mehr

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    We analyse the impact of the COVID-19 crisis on EU households' income and assess the cushioning effect of discretionary policy measures taken by the EU Member States. Our assessment is based on the European Commission Spring 2020 forecasts and counterfactual scenarios under a no policy change assumption. Our analysis suggests that over the course of 2020, on average, households' disposable income in the EU would fall by -5.9% due to the COVID-19 crisis without discretionary policy measures, and by -3.6% with policy intervention, pointing to a significant cushioning effect of these measures in protecting households against income losses. Furthermore, our results confirm that the impact of the COVID-19 crisis is likely to be highly regressive, with the poorest households being the most severely hit. However, discretionary policy measures are expected to contain the regressive effects of the recession, resulting in a quite homogeneous impact along the income distribution. Poverty, as measured by the at risk of poverty (AROP) rate, would increase significantly, even in presence of policy measures (+1.7pp), although this result depend on whether we anchor the poverty line to its pre-crisis level. When doing so, the impact of the COVID crisis on poverty becomes very close to the one observed in the aftermath of the financial crisis (i.e. +0.1pp) once policy measures are considered. Given the sheer size of the COVID shock, we might consider that the anchored poverty line may provide a more reliable assessment of the impact of the Great lockdown on poverty, however. Policy interventions are therefore seen as instrumental in cushioning against the impact of the crisis on inequality and poverty. Finally, our results suggest that the social impact of the Great Lockdown is likely to be much larger than the one experienced during the 2008/2009 financial crisis, at least for what concerns the immediate impact of the crisis.

     
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    hdl: 10419/248819
    Schriftenreihe: JRC working papers on taxation and strucutral reforms ; no 2020, 06
    Umfang: 1 Online-Ressource (circa 42 Seiten), Illustrationen
  11. COVID-19 and (gender) inequality in income
    the impact of discretionary policy measures in Austria
    Autor*in: Christl, Michael; De Poli, Silvia; Kucsera, Dénes; Lorenz, Hanno
    Erschienen: [2021]
    Verlag:  Agenda Austria, Wien

    This paper analyzes the impact of the COVID-19 crisis on household income in Austria, using detailed administrative labor market data, in combination with micro-simulation techniques, that enable specic labor market transitions to be modeled. We find... mehr

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    This paper analyzes the impact of the COVID-19 crisis on household income in Austria, using detailed administrative labor market data, in combination with micro-simulation techniques, that enable specic labor market transitions to be modeled. We find that discretionary fiscal policy measures in Austria are key to counteracting the inequality- and poverty-enhancing eect of COVID-19. Additionally, we find that females tend to experience a greater loss in terms of market income. The Austrian tax-benet system, however, reduces this gender dierences. Disposable income has dropped by around 1% for both males and females. By comparison, males profit mainly from short-time work scheme, while females profit especially from other discretionary policy measures, such as the one-off payment for children.

     
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    hdl: 10419/234903
    Schriftenreihe: Working paper / Agenda Austria ; no. 22 (04/2021)
    Schlagworte: COVID-19; short-time work scheme; labour market,inequality
    Umfang: 1 Online-Ressource (circa 26 Seiten), Illustrationen
  12. Labour tax shift in Slovenia
    effects on growth, equality & labour supply
    Autor*in: Gralek, Karolina; De Poli, Silvia; Pfeiffer, Philipp; Riscado, Sara; Van Der Wielen, Wouter
    Erschienen: 2020
    Verlag:  Publications Office of the European Union, Luxembourg

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    Medientyp: Ebook
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    ISBN: 9789279773860
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    Schriftenreihe: Array ; 057 (August 2020)
    Umfang: 1 Online-Ressource (circa 16 Seiten), Illustrationen
  13. The cushioning effect of short-time work and discretionary policy measures
    an assessment of the COVID-19 crisis in Germany
    Autor*in: Christl, Michael; De Poli, Silvia; Hufkens, Tine; Peichl, Andreas; Ricci, Mattia
    Erschienen: 2021
    Verlag:  European Commission, Seville

    In this paper, we investigate the impact of the COVID-19 pandemic on German household income using a micro-level approach. We combine a microsimulation model with labour market transition techniques to simulate the COVID-19 shock on the German labour... mehr

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    In this paper, we investigate the impact of the COVID-19 pandemic on German household income using a micro-level approach. We combine a microsimulation model with labour market transition techniques to simulate the COVID-19 shock on the German labour market. We find the consequences of the labour market shock to be highly regressive with a strong impact on the poorest households. However, this effect is nearly entirely offset by automatic stabilisers and discretionary policy measures. We explore the cushioning effect of these policies in detail, showing that short-time working schemes and especially the one-off payments for children are effective in cushioning the income loss of the poor.

     
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    Sprache: Englisch
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    Weitere Identifier:
    hdl: 10419/248824
    Schriftenreihe: JRC working papers on taxation and strucutral reforms ; no 2021, 02
    Schlagworte: COVID-19; EUROMOD; microsimulation; STW; automatic stabilisers
    Umfang: 1 Online-Ressource (circa 34 Seiten), Illustrationen
  14. Monetary compensation schemes during the COVID-19 pandemic
    implications for household incomes, liquidity constraints and consumption across the EU
    Autor*in: Christl, Michael; De Poli, Silvia; Figari, Francesco; Hufkens, Tina; Leventi, Chrysa; Papini, Andrea; Tumino, Alberto
    Erschienen: 2022
    Verlag:  European Commission, Seville

    This paper analyses the effect of the COVID-19 pandemic on household disposable income and household demand in the European Union (EU), making use of the EU microsimulation model EUROMOD and nowcasting techniques. We show evidence of heterogeneity in... mehr

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    This paper analyses the effect of the COVID-19 pandemic on household disposable income and household demand in the European Union (EU), making use of the EU microsimulation model EUROMOD and nowcasting techniques. We show evidence of heterogeneity in the impact of the COVID-19 pandemic on the labour markets in EU Member States, with some countries hit substantially harder than others. Most EU Member States experience a large drop in market incomes in 2020, with poorer households hit the hardest. Tax-benefit systems cushioned significantly the transmission of the shock to the disposable income and the household demand, with monetary compensation schemes playing a major role. Additionally, we show that monetary compensation schemes prevent a significant share of households from becoming liquidity constrained during the pandemic.

     
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    Weitere Identifier:
    hdl: 10419/280862
    Schriftenreihe: JRC working papers on taxation and strucutral reforms ; no 2022, 03
    JRC technical report
    Schlagworte: COVID-19; Inequality; Microsimulation; EUROMOD
    Umfang: 1 Online-Ressource (circa 47 Seiten), Illustrationen
  15. INTAXMOD
    inheritance and gift taxation in the context of ageing
    Autor*in: Krenek, Alexander; Schratzenstaller, Margit; Grünberger, Klaus; Thiemann, Andreas
    Erschienen: April 2022
    Verlag:  Österreichisches Institut für Wirtschaftsforschung, Wien

    Based on the most recent data from the ECB's Household Finance and Consumption Survey, the project models the future household-level wealth distribution in five selected EU member countries (Finland, France, Germany, Ireland, and Italy) to derive... mehr

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    Based on the most recent data from the ECB's Household Finance and Consumption Survey, the project models the future household-level wealth distribution in five selected EU member countries (Finland, France, Germany, Ireland, and Italy) to derive inheritances based on different demographic and wealth projection scenarios. On this basis, various inheritance tax scenarios are simulated to estimate potential inheritance tax revenues for a projection period of 30 years. Our results indicate that multiple factors coincide in favouring a growing revenue potential for inheritance taxation in the medium-term. Wealth accumulation and appreciation lead to higher average wealth levels. The shift of the baby boomer generation out of the labour force results in an increase of the older population both in absolute and relative terms. Eventually, this will lead to a rise in the number of deaths and the number of inheritances. Additionally, low fertility rates lead to a reduction of the average number of successors and thereby decrease the importance of exemption thresholds, as individual inheritances become larger. Overall, our simulations show that the future revenue potential of inheritance taxes may be substantial. In practice, it can be expected that the theoretical revenue potential demonstrated by our simulations will be reduced by tax avoidance, real responses, and general equilibrium effects on other taxes. A review of the empirical evidence shows that behavioural responses to inheritance taxes are less pronounced compared to a net wealth tax.

     
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    Weitere Identifier:
    hdl: 10419/253294
    Schriftenreihe: WIFO working papers ; 645 (2022)
    Schlagworte: TP_Europa; inheritance taxation; wealth taxation; ageing; HFCS; behavioural effects
    Umfang: 1 Online-Ressource (circa 103 Seiten), Illustrationen
  16. Monetary compensation schemes during the COVID-19 pandemic
    implications for household incomes, liquidity constraints and consumption across the EU
    Autor*in: Christl, Michael; De Poli, Silvia; Figari, Francesco; Hufkens, Tine; Leventi, Chrysa; Papini, Andrea; Tumino, Alberto
    Erschienen: 2022
    Verlag:  Global Labor Organization (GLO), Essen

    This paper analyses the effect of the COVID-19 pandemic on household disposable income and household demand in the European Union (EU), making use of the EU microsimulation model EUROMOD and nowcasting techniques. We show evidence of heterogeneity in... mehr

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    This paper analyses the effect of the COVID-19 pandemic on household disposable income and household demand in the European Union (EU), making use of the EU microsimulation model EUROMOD and nowcasting techniques. We show evidence of heterogeneity in the impact of the COVID-19 pandemic on the labour markets in EU Member States, with some countries hit substantially harder than others. Most EU Member States experience a large drop in market incomes in 2020, with poorer households hit the hardest. Tax-benefit systems cushioned significantly the transmission of the shock to the disposable income and the household demand, with monetary compensation schemes playing a major role. Additionally, we show that monetary compensation schemes prevent a significant share of households from becoming liquidity constrained during the pandemic.

     
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    hdl: 10419/251856
    Schriftenreihe: GLO discussion paper ; no. 1082
    Schlagworte: COVID-19; Inequality; Microsimulation; EUROMOD
    Umfang: 1 Online-Ressource (circa 42 Seiten), Illustrationen
  17. Redistribution across Europe
    how much and to whom?
    Autor*in: Hammer, Bernhard; Christl, Michael; De Poli, Silvia
    Erschienen: 2021 November
    Verlag:  ECINEQ, Society for the Study of Economic Inequality, [Verona]

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    Schriftenreihe: Working paper series / ECINEQ, Society for the Study of Economic Inequality ; 593 (2021)
    Schlagworte: Redistribution; Welfare state; Inequality; Microsimulation; EUROMOD
    Umfang: 1 Online-Ressource (circa 30 Seiten), Illustrationen
  18. INTAXMOD
    inheritance and gift taxation in the context of ageing
    Autor*in: Krenek, Alexander; Schratzenstaller, Margit; Grünberger, Klaus; Thiemann, Andreas
    Erschienen: 2022
    Verlag:  European Commission, Seville

    Based on the most recent data from the ECB's Household Finance and Consumption Survey, the project models the future household-level wealth distribution in five selected EU member countries (Finland, France, Germany, Ireland, and Italy) to derive... mehr

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    Based on the most recent data from the ECB's Household Finance and Consumption Survey, the project models the future household-level wealth distribution in five selected EU member countries (Finland, France, Germany, Ireland, and Italy) to derive inheritances based on different demographic and wealth projection scenarios. On this basis, various inheritance tax scenarios are simulated to estimate potential inheritance tax revenues for a projection period of 30 years. Our results indicate that multiple factors coincide in favouring a growing revenue potential for inheritance taxation in the medium-term. Wealth accumulation and appreciation lead to higher average wealth levels. The shift of the baby boomer generation out of the labour force results in an increase of the older population both in absolute and relative terms. Eventually, this will lead to a rise in the number of deaths and the number of inheritances. Additionally, low fertility rates lead to a reduction of the average number of successors and thereby decrease the importance of exemption thresholds, as individual inheritances become larger. Overall, our simulations show that the future revenue potential of inheritance taxes may be substantial. In practice, it can be expected that the theoretical revenue potential demonstrated by our simulations will be reduced by tax avoidance, real responses, and general equilibrium effects on other taxes. A review of the empirical evidence shows that behavioural responses to inheritance taxes are less pronounced compared to a net wealth tax.

     
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    hdl: 10419/280863
    Schriftenreihe: JRC working papers on taxation and strucutral reforms ; no 2022, 4
    JRC technical report
    Schlagworte: inheritance taxation; wealth taxation; ageing; HFCS; behavioural effects
    Umfang: 1 Online-Ressource (circa 101 Seiten), Illustrationen
  19. The lock-in effect of marriage
    work incentives after saying, "Yes, I do."
    Autor*in: Christl, Michael; De Poli, Silvia; Ivaškaitė-Tamošiūnė, Viginta
    Erschienen: 2022
    Verlag:  Global Labor Organization (GLO), Essen

    In this paper, we use EUROMOD, the tax-benefit microsimulation model of the European Union, to investigate the impact of marriage-related tax-benefit instruments on the labour supply of married couples. For each married partner, we estimate their... mehr

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    In this paper, we use EUROMOD, the tax-benefit microsimulation model of the European Union, to investigate the impact of marriage-related tax-benefit instruments on the labour supply of married couples. For each married partner, we estimate their individual marginal effective tax rate and net replacement rate before and after marriage. We show that the marriage bonus, which is economically significant in eight European countries, decreases the work incentives for women and, particularly, on the intensive margin. In contrast, the incentives on the intensive margin increase for men once they are married, pointing to the marriage-biased and gender-biased taxbenefit structures in the analysed countries. Our results suggest that marriage bonuses contribute to a lock-in effect, where second earners, typically women, are incentivised to work less, with negative economic consequences.

     
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    Weitere Identifier:
    hdl: 10419/261799
    Schriftenreihe: GLO discussion paper ; no. 1142
    Schlagworte: marriage; cohabitation; marriage bonus; work incentives; gender; tax-benefit system; labour supply; Europe
    Umfang: 1 Online-Ressource (circa 24 Seiten), Illustrationen
  20. Monetary compensation schemes during the COVID-19 pandemic
    implications for household incomes, liquidity constraints and consumption across the EU
    Autor*in: Christl, Michael; De Poli, Silvia; Figari, Francesco; Hufkens, Tine; Leventi, Chrysa; Papini, Andrea; Tumino, Alberto
    Erschienen: 2022 June
    Verlag:  ECINEQ, Society for the Study of Economic Inequality, [Verona]

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    Auflage/Ausgabe: Revised May 2022
    Schriftenreihe: Working paper series / ECINEQ, Society for the Study of Economic Inequality ; 613 (2022)
    Schlagworte: COVID-19; Inequality; Microsimulation; EUROMOD; compensation schemes; liquidityconstraints; consumption; income stabilizers
    Umfang: 1 Online-Ressource (circa 42 Seiten), Illustrationen
  21. The lock-in effect of marriage
    work incentives after saying, "Yes, I do."
    Autor*in: Christl, Michael; De Poli, Silvia; Ivaškaitė-Tamošiūnė, Viginta
    Erschienen: 2022 July
    Verlag:  ECINEQ, Society for the Study of Economic Inequality, [Verona]

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    Schriftenreihe: Working paper series / ECINEQ, Society for the Study of Economic Inequality ; 615 (2022)
    Schlagworte: marriage; cohabitation; marriage bonus; work incentives; gender; tax-benefit system; labour supply; Europe
    Umfang: 1 Online-Ressource (circa 25 Seiten), Illustrationen
  22. The effectiveness of Minimum Income schemes in the EU
    Autor*in: Almeida, Vanda; De Poli, Silvia; Hernández, Adrian
    Erschienen: 2022
    Verlag:  European Commission, Seville

    Minimum Income (MI) schemes are essential to alleviate poverty and guarantee a last-resort safety net to households with insufficient resources. Assessing the effectiveness of MI schemes in poverty reduction is challenging. Studies based on survey... mehr

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    Minimum Income (MI) schemes are essential to alleviate poverty and guarantee a last-resort safety net to households with insufficient resources. Assessing the effectiveness of MI schemes in poverty reduction is challenging. Studies based on survey microdata are usually subject to a bias because households with very low incomes tend to underreport benefit receipts. Studies based on microsimulation models tend to overestimate these benefits mainly due to lack of data on take-up and non-income eligibility conditions. In this paper, we attempt to tackle these challenges to provide an integrated and consistent evaluation of the effectiveness of MI schemes in the European Union (EU). We develop a simple method that calibrates the simulation of MI schemes in the microsimulation model EUROMOD to obtain a new 'closer to reality' baseline simulation of each EU Member State's scheme. We then use this corrected baseline to evaluate existing MI schemes, investigating their degree of coverage and adequacy, their poverty-alleviating effects and their overall cost. Finally, we explore the effects of possible (theoretical) reforms, implementing sequential changes to the levels of coverage and adequacy, towards eradicating the extent of extreme poverty. The main takeaways are that the contribution of MI support to poverty elimination is still rather limited in some EU countries and that action could be taken to increase coverage and adequacy at a relatively low financial cost.

     
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    hdl: 10419/280869
    Schriftenreihe: JRC working papers on taxation and strucutral reforms ; no 2022, 09
    JRC technical report
    Schlagworte: minimum income; coverage; adequacy; poverty; microsimulation; EUROMOD
    Umfang: 1 Online-Ressource (circa 42 Seiten), Illustrationen
  23. The lock-in effect of marriage
    work incentives after saying "Yes, I do."
    Autor*in: Christl, Michael; De Poli, Silvia; Ivaškaitė-Tamošiūnė, Viginta
    Erschienen: 2022
    Verlag:  European Commission, Seville

    In this paper, we use EUROMOD, the tax-benefit microsimulation model of the European Union, to investigate the impact of marriage-related tax-benefit instruments on the labour supply of married couples. For each married partner, we estimate their... mehr

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    In this paper, we use EUROMOD, the tax-benefit microsimulation model of the European Union, to investigate the impact of marriage-related tax-benefit instruments on the labour supply of married couples. For each married partner, we estimate their individual marginal effective tax rate and net replacement rate before and after marriage. We show that the marriage bonus, which is economically significant in eight European countries, decreases the work incentives for women and, particularly, on the intensive margin. In contrast, the incentives on the intensive margin increase for men once they are married, pointing to the marriage-biased and gender-biased taxbenefit structures in the analysed countries. Our results suggest that marriage bonuses contribute to a lock-in effect, where second earners, typically women, are incentivised to work less, with negative economic consequences.

     
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    hdl: 10419/280866
    Schriftenreihe: JRC working papers on taxation and strucutral reforms ; no 2022, 07
    JRC technical report
    Schlagworte: marriage; cohabitation; marriage bonus; work incentives; gender; tax-benefit system; labour supply; Europe
    Umfang: 1 Online-Ressource (circa 29 Seiten), Illustrationen
  24. Reducing the income tax burden for households with children
    an assessment of the child tax credit reform in Austria
    Autor*in: Christl, Michael; De Poli, Silvia; Varga, Janos
    Erschienen: February 2020
    Verlag:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, both on micro and macro level. First, we assess the fiscal and distributional impact of this reform using EUROMOD. Second, we estimate labour supply... mehr

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    This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, both on micro and macro level. First, we assess the fiscal and distributional impact of this reform using EUROMOD. Second, we estimate labour supply impacts of the reform based on a structural discrete choice framework. Third, we evaluate the macroeconomic impacts, by calibrating and shocking the DSGE model QUEST, with the micro-based results. We show that the reform reduces inequality, lowers the poverty rate for households with children. Overall the reform has a positive impact on labour supply, especially for women. On the macro-level (and in the long-run), our model suggests a small but positive impact on employment, investment, consumption and GDP. Additionally, using the macro impact of the reform, we show that accounting for those behavioural responses at the micro level is important to asses the long-run impact of tax reforms, especially on the income distribution.

     
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    hdl: 10419/228400
    Schriftenreihe: EUROMOD working paper series ; EM 20, 1
    Umfang: 1 Online-Ressource (circa 40 Seiten), Illustrationen
  25. Enforcing "Equal Pay for Equal Work" in the EU
    what would it take?
    Autor*in: De Poli, Silvia; Maier, Sofia
    Erschienen: 2022
    Verlag:  European Commission, Seville

    The European Parliament has recently approved new binding pay transparency measures to promote ''Equal Pay for Equal Work'', an EU founding principle which is at the heart of the European Pillar of Social Rights Action Plan towards 2030. Using... mehr

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    The European Parliament has recently approved new binding pay transparency measures to promote ''Equal Pay for Equal Work'', an EU founding principle which is at the heart of the European Pillar of Social Rights Action Plan towards 2030. Using harmonized microdata for the EU 27 countries and a novel estimation approach -based on blocking with regression adjustments- we provide new comparable estimates of the gap in gross hourly wages between women and men performing similar work. This gap ranges from about 6% in Germany to 18% in Estonia. We also shed new light on the (heterogeneous) distributional consequences of a hypothetical enforcement of equal pay for equal work, simulating an upward shift in women's gross hourly wage. The strongest impact on the distribution of labour earnings would take place in countries with high gender pay gaps for equal work and small gender gaps in employment and hours worked (mainly Central and Eastern European countries), whereas only marginal effects are identified in countries with large gaps in hours worked and gender segregation in the type of work done (Western European countries), and also in countries with large employment gaps (Southern European countries). We also identify income poverty-reducing and inequality-increasing effects. The latter is driven by a composition effect (under-representation of employed women in low-income households), which is only partly offset by the tax-benefit system.

     
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    Weitere Identifier:
    hdl: 10419/280871
    Schriftenreihe: JRC working papers on taxation and strucutral reforms ; no 2022, 11
    JRC technical report
    Schlagworte: gender pay gap; pay transparency; regression-after-blocking; inequality; European Union
    Umfang: 1 Online-Ressource (circa 50 Seiten), Illustrationen