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  1. Heterogeneity in effective VAT rates across native and migrant households in France, Germany and Spain
    Autor*in: Christl, Michael; Papini, Andrea; Tumino, Alberto
    Erschienen: [2020]
    Verlag:  European Commission, Seville

    This paper contributes to the literature on the distributional properties of VAT analysing who bears higher VAT payments between native and migrant household in France, Germany and Spain. The question is of interest both from a distributional and... mehr

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    This paper contributes to the literature on the distributional properties of VAT analysing who bears higher VAT payments between native and migrant household in France, Germany and Spain. The question is of interest both from a distributional and fiscal perspective, fitting the ongoing debate of the net fiscal impact of immigration. Using data from the 2010 EU HBS and a simple VAT calculator we show the existence of gaps in effective VAT rates between native and migrant households in France and in Spain, while no significant gap is observed in Germany. Our results also confirm the existing evidence on the regressivity of VAT with respect to income. These findings suggest that the fairness consequences of VAT reforms should be carefully assessed and advocate for the importance of considering indirect taxation when assessing the fiscal cost of migration.

     
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    hdl: 10419/248822
    Schriftenreihe: JRC working papers on taxation and strucutral reforms ; no 2020, 09
    Umfang: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  2. Retirement and cognitive abilities
    Autor*in: Tumino, Alberto
    Erschienen: July 2016
    Verlag:  Institute for Social and Economic Research, [Colchester]

    This paper investigates how retirement influences the cognitive abilities of British older workers. The analysis employs data from Understanding Society and relies on an instrumental variable approach to address endogeneity bias. Consistent with the... mehr

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    This paper investigates how retirement influences the cognitive abilities of British older workers. The analysis employs data from Understanding Society and relies on an instrumental variable approach to address endogeneity bias. Consistent with the "use it or lose it" hypothesis, we show that retirement induces cognitive decline, although the relationship is weaker for women employed in routine occupations. Disregarding potentially offsetting effects on other dimensions of health, we conclude that extending the working life has a beneficial effect on the cognitive capital of older workers and that maintaining a mentally engaging and stimulating life-style during retirement contributes to the cognitive health of the mature population.

     
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    Weitere Identifier:
    hdl: 10419/163532
    Schriftenreihe: ISER working paper series ; no. 2016-06
    Umfang: 1 Online-Ressource (circa 49 Seiten), Illustrationen
  3. The impact of local labour market conditions on school leaving decisions
    Autor*in: Tumino, Alberto; Taylor, Mark P.
    Erschienen: 2015
    Verlag:  ISER, [Colchester]

    We use data from the British Household Panel Survey and Labour Force Survey to analyse the relationship between the demand for post compulsory education and prevailing labour market conditions in Britain. We explicitly incorporate the role of family... mehr

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    We use data from the British Household Panel Survey and Labour Force Survey to analyse the relationship between the demand for post compulsory education and prevailing labour market conditions in Britain. We explicitly incorporate the role of family resources by allowing effects to differ between young people whose families are home owners and those whose families are tenants. We find evidence that local labour markets significantly influence school leaving decisions of 16 year olds living in tenant households, specifically in social housing. For these groups, an increase in the local youth unemployment rates positively affects school enrolment - consistent with opportunity cost arguments - while high levels of adult unemployment discourage it. Labour markets do not significantly affect school leaving decisions of students from better off families. Our results suggest that factors associated with the family socio economic status, such us parental tastes for education and social norms, outweigh economic considerations among students from higher socio economic backgrounds, who tend to enrol in higher education irrespectively of labour markets conditions.

     
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    Weitere Identifier:
    hdl: 10419/126459
    Schriftenreihe: ISER working paper series ; 2015-14
    Umfang: Online-Ressource (38 S.), graph. Darst.
  4. The scarring effect of unemployment from the early '90s to the Great Recession
    Autor*in: Tumino, Alberto
    Erschienen: 2015
    Verlag:  ISER, [Colchester]

    This paper addresses two issues of great importance in the current economic climate. First, it analyses the extent to which unemployment experiences have a scarring effect on British men during the Great Recession. Second, it provides an insight into... mehr

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    This paper addresses two issues of great importance in the current economic climate. First, it analyses the extent to which unemployment experiences have a scarring effect on British men during the Great Recession. Second, it provides an insight into the relation between true state dependence and the business cycle by investigating the role of local unemployment in affecting the persistence of unemployment incidence and by analysing the dynamics of unemployment scarring in the last two decades. Our results support the presence of true state dependence both during the Great Recession and in the other two sub-periods analysed, the early 90s and early 2000s. Moreover, we find evidence of a negative association between the scarring effect of unemployment and the business cycle. From a policy perspective, our findings imply that public interventions aimed at alleviating unemployment in the short term are also likely to have beneficial effects on longer term unemployment, especially during downturns.

     
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    hdl: 10419/126476
    Schriftenreihe: ISER working paper series ; 2015-05
    Umfang: Online-Ressource (44 S.), graph. Darst.
  5. The redistributive and stabilising effects of an EMU unemployment benefit scheme under different hypothetical unemployment scenarios
    Autor*in: Jara, H. Xavier; Tumino, Alberto; Sutherland, Holly
    Erschienen: December 2015
    Verlag:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    The idea of a common unemployment benefit system for the European Monetary Union (EMU) has provoked increasing interest in both the political and academic spheres because of its potential to smooth fluctuations in income across member states and to... mehr

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    The idea of a common unemployment benefit system for the European Monetary Union (EMU) has provoked increasing interest in both the political and academic spheres because of its potential to smooth fluctuations in income across member states and to strengthen income security for the unemployed. In this paper, we simulate two hypothetical negative employment shocks and make use of the microsimulation model EUROMOD to explore the implications for income protection of the introduction of an EMU unemployment insurance (EMU-UI) scheme, for a selected number of countries of the Monetary Union. Our results show that the EMU-UI has the potential to reduce the risk of poverty for those affected by the negative employment shock and to have an additional positive effect on within-country income stabilisation, although the effects of the EMU-UI vary considerably in size across the countries analysed.

     
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    hdl: 10419/157931
    Schriftenreihe: EUROMOD working paper series ; EM 15/18
    Umfang: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  6. The role of an EMU unemployment insurance scheme on income protection in case of unemployment
    Autor*in: Jara, H. Xavier; Sutherland, Holly; Tumino, Alberto
    Erschienen: December 2016
    Verlag:  [Institute for Social and Economic Research, University of Essex], [Colchester, Essex, UK]

    The aim of this paper is to explore the potential of an EMU unemployment insurance scheme (EMU-UI) to improve the income protection available to individuals and their families in case of unemployment. Our analysis uses an illustrative EMU-UI scheme,... mehr

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    The aim of this paper is to explore the potential of an EMU unemployment insurance scheme (EMU-UI) to improve the income protection available to individuals and their families in case of unemployment. Our analysis uses an illustrative EMU-UI scheme, which has a common design across member states and can therefore be considered as a benchmark with respect to which gaps in national unemployment insurance schemes are assessed. We make use of EUROMOD, the EU-wide tax-benefit microsimulation model, to simulate entitlement to the national and EMU-UI and calculate their effect on household disposable income for all individuals currently in work and those with the highest unemployment risk, in case they would become unemployed. Our results show that the EMU-UI has the potential to reduce current gaps in coverage where these are sizeable due to stringent eligibility conditions, to increase generosity where current unemployment benefits are low relative to earnings and to extend duration where this is shorter than twelve months. The illustrative EMU-UI would reduce the risk of poverty for the potentially new unemployed and would have a positive effect on household income stabilization. The extent of these effects varies in size across EMU member states for two main reasons: differences in the design of national unemployment insurance schemes and differences in labor force characteristics across member states.

     
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    hdl: 10419/197597
    Schriftenreihe: EUROMOD working paper series ; EM 16, 11
    Umfang: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  7. 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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    Weitere Identifier:
    hdl: 10419/251856
    Schriftenreihe: GLO discussion paper ; no. 1082
    Schlagworte: COVID-19; Inequality; Microsimulation; EUROMOD
    Umfang: 1 Online-Ressource (circa 42 Seiten), Illustrationen
  8. 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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    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
  9. 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
  10. EUROMOD baseline report
    Autor*in: De Poli, Silvia; Gil-Bermejo Lazo, Celia; Leventi, Chrysa; Maier, Sofia; Papini, Andrea; Ricci, Mattia; Serruys, Hannes; Almeida, Vanda; Christl, Michael; Cruces, Hugo; De Agostini, Paola; Grünberger, Klaus; Hernández, Adrian; Jȩdrych Villa, Marta; Manios, Kostas; Mazzon, Alberto; Navarro Berdeal, Silvia; Palma Fernandez, Bianey; Picos, Fidel; Tumino, Alberto; Vázquez Torres, Estefanía
    Erschienen: 2023
    Verlag:  European Commission, Seville

    This report provides a selection of baseline results and headline indicators from the latest public version (I5.0+) of EUROMOD, the tax-benefit microsimulation model for the EU. We begin by presenting indicators for income inequality and... mehr

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    This report provides a selection of baseline results and headline indicators from the latest public version (I5.0+) of EUROMOD, the tax-benefit microsimulation model for the EU. We begin by presenting indicators for income inequality and at-risk-of-poverty. We then provide a comparative decomposition of the redistributive effect of the tax-benefit systems across the EU. We study how different Member States achieve various degrees of redistribution through different combinations of progressivity and size of their tax-benefit systems. We then analyse various work incentive indicators both at the intensive and the extensive margin, discussing how effective marginal rates of taxation and replacement rates vary across countries. The report also describes the way EUROMOD can be used to simulate economic shocks leading to labour market transition through the LMA (Labour Market Adjustment) add-on. We illustrate this by simulating the impact of the COVID-19 pandemic and the cushioning effect of policy measures taken by EU Member States. Finally, we present the evolution of the income distribution over the post-financial crisis decade and we compare living standards across EU countries at the top and the bottom of the income distribution.

     
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    hdl: 10419/280874
    Schriftenreihe: JRC working papers on taxation and strucutral reforms ; no 2023, 5
    Schlagworte: Mikrosimulation; Steuer; Öffentliche Sozialleistungen; Armut; Soziale Ungleichheit; EU-Staaten
    Umfang: 1 Online-Ressource (circa 49 Seiten), Illustrationen
  11. The future of taxation in changing labour markets
    Autor*in: Christl, Michael; Livanos, Ilias; Papini, Andrea; Tumino, Alberto
    Erschienen: 2022
    Verlag:  European Commission, Seville

    This paper provides a first assessment of the fiscal and distributional consequences of the ongoing structural changes in the labour markets of EU Member States, mostly driven by technological progress and ageing. Cedefop 2020 Skill forecasts,... mehr

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    This paper provides a first assessment of the fiscal and distributional consequences of the ongoing structural changes in the labour markets of EU Member States, mostly driven by technological progress and ageing. Cedefop 2020 Skill forecasts, EUROSTAT population projections and the forecast on pension expenditures from the 2021 Ageing Report depict a scenario of an ageing population, an inverted U-shaped unemployment trend and potentially polarising labour markets, the latter mostly driven by a surge in high-skill occupations. This analysis makes use of the microsimulation model EUROMOD and reweighting techniques to analyse the fiscal and distributional impacts of these trends, given the current tax-benefit policies. The results suggest that the macro trends will increase pressure on government budgets. The analysis also shows evidence of the capacity of the current tax-benefit systems to counterbalance the increases in income inequality and poverty risks triggered by the expected future labour markets developments.

     
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    hdl: 10419/280861
    Schriftenreihe: JRC working papers on taxation and strucutral reforms ; no 2022, 02
    JRC technical report
    Schlagworte: income distribution; budget; deficit; job polarisation; population ageing
    Umfang: 1 Online-Ressource (circa 34 Seiten), Illustrationen
  12. Income protection of atypical workers in the event of unemployment in Europe
    Autor*in: Jara, H. Xavier; Tumino, Alberto
    Erschienen: October 2018
    Verlag:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    This paper evaluates the degree of income protection the tax-benefit system provides to atypical workers in the event of unemployment, comparing them to standard employees. Our approach relies on EUROMOD, the EU tax-benefit microsimulation model, to... mehr

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    This paper evaluates the degree of income protection the tax-benefit system provides to atypical workers in the event of unemployment, comparing them to standard employees. Our approach relies on EUROMOD, the EU tax-benefit microsimulation model, to simulate transitions from employment to unemployment for the entire workforce and to compare household financial circumstances before and after the transition. Our results show that coverage rates of unemployment insurance are low among atypical workers. These workers are also significantly more exposed to the risk of poverty than standard employees, both while in work and in the event of unemployment. Our analysis also shows that low-work intensity employees are characterised by higher net replacement rates than other groups. However, this is due to the major role played by the market incomes of other household members. Finally, we show that in countries where self-employed workers are not eligible for unemployment insurance benefits, extending the eligibility to this group of workers would increase their replacement rates significantly and make them less likely to fall into poverty in the event of unemployment.

     
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    Weitere Identifier:
    hdl: 10419/197585
    Schriftenreihe: EUROMOD working paper series ; EM 18, 18
    Umfang: 1 Online-Ressource (circa 32 Seiten), Illustrationen
  13. 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
  14. Heterogeneity in effective VAT rates across native and migrant householdsin France, Germany and Spain
    Autor*in: Christl, Michael; Papini, Andrea; Tumino, Alberto
    Erschienen: 2020
    Verlag:  Global Labor Organization (GLO), Essen

    This paper contributes to the literature on the distributional properties of VAT analysing who bears higher VAT payments between native and migrant household in France, Germany and Spain. The question is of interest both from a distributional and... mehr

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    This paper contributes to the literature on the distributional properties of VAT analysing who bears higher VAT payments between native and migrant household in France, Germany and Spain. The question is of interest both from a distributional and fiscal perspective, fitting the ongoing debate of the net fiscal impact of immigration. Using data from the 2010 EU HBS and a simple VAT calculator we show the existence of gaps in effective VAT rates between native and migrant households in France and in Spain, while no significant gap is observed in Germany. Our results also confirm the existing evidence on the regressivity of VAT with respect to income. These findings suggest that the fairness consequences of VAT reforms should be carefully assessed and advocate for the importance of considering indirect taxation when assessing the fiscal cost of migration.

     
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    hdl: 10419/226519
    Schriftenreihe: GLO discussion paper ; no. 723
    Schlagworte: Umsatzsteuer; Steuertarif; Verteilungswirkung; Bevölkerung; Migranten; Privater Konsum; Frankreich; Deutschland; Spanien
    Umfang: 1 Online-Ressource (circa 33 Seiten), Illustrationen
  15. Tax-benefit systems, income distribution and work incentives in the European Union
    Autor*in: Jara, H. Xavier; Tumino, Alberto
    Erschienen: 2013
    Verlag:  Univ. of Essex, ESRC Research Centre on Micro-Social Change, Colchester

    In this paper we study the impact of tax-benefit systems on income inequality and work incentives across the 27 Member States of the European Union (EU). Using EUROMOD, the EU-wide taxbenefit microsimulation model, we disentangle the role of taxes,... mehr

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    In this paper we study the impact of tax-benefit systems on income inequality and work incentives across the 27 Member States of the European Union (EU). Using EUROMOD, the EU-wide taxbenefit microsimulation model, we disentangle the role of taxes, benefits and social insurance contributions in influencing country specific Gini coefficients and Marginal Effective Tax Rates.The extent to which tax-benefit systems contribute to income redistribution and provide work incentives at the intensive margin is found to vary considerably across the 27 Member States of the EU. Our results further highlight the presence of a trade-off between income redistribution and work incentives across EU-27 countries.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/91665
    Schriftenreihe: EUROMOD working paper series ; EM 7/13
    Umfang: Online-Ressource (32, 5 S.), graph. Darst.
  16. The extent and composition of automatic stabilization in EU countries
    Autor*in: Coady, David P.; De Poli, Silvia; Hernández, Adrian; Papini, Andrea; Tumino, Alberto
    Erschienen: 2023
    Verlag:  European Commission, Seville

    This paper analyses the magnitude of automatic income and demand stabilization in EU Member States between 2011 to 2019. Our analysis finds that automatic income stabilization in 2019 averaged 41.3 percent at the EU level, with considerable variation... mehr

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    This paper analyses the magnitude of automatic income and demand stabilization in EU Member States between 2011 to 2019. Our analysis finds that automatic income stabilization in 2019 averaged 41.3 percent at the EU level, with considerable variation among Member States. While the extent of stabilization is similar across income groups within countries, the source of stabilization differs, with income taxation (transfers) being more important for high-income (low-income) households. Income stabilization proved stable over time, with a few exceptions driven by major reforms. EU-level demand stabilization averaged 84.7 percent, increasing with household income and reflecting the greater ability of richer households to smooth consumption.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/299557
    Schriftenreihe: JRC working papers on taxation and strucutral reforms ; no 2023, 01
    Schlagworte: Income stabilization; Demand stabilization; Euromod
    Umfang: 1 Online-Ressource (circa 30 Seiten), Illustrationen