In-depth analysis of tax reforms using the EUROMOD microsimulation model

Fidel Picos and Marie-Luise Schmitz (marie-luise.schmitz@ec.europa.eu)

No 2016-06, JRC Working Papers on Taxation & Structural Reforms from Joint Research Centre

Abstract: In the aftermath of the financial and sovereign debt crisis, the need for a better understanding of the fiscal and equity implications of national tax policy reforms is greater than ever. National fiscal policies have a significant share in paving the way for economic recovery, fiscal consolidation and reducing looming inequality problems. The present work sets out a consistent framework for the in-depth country analyses of tax reforms using EUROMOD performed by the European Commission services in the context of the European Semester. Three examples of policy analysis are presented with the focus being on the provision of correct inferences alongside the typically analysed estimates and indicators.

Keywords: Fiscal policy analysis; European Semester; survey data; microsimulation; variance estimation (search for similar items in EconPapers)
JEL-codes: C83 H23 H24 H53 (search for similar items in EconPapers)
Pages: 50 pages
Date: 2016-12
New Economics Papers: this item is included in nep-cmp, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:ipt:taxref:201606

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