Comparative analysis of the distributional impact of combined changes in direct and indirect taxes and benefits for five European countries

Decoster, A., De Swerdt, K., Loughrey, J., O’Donoghue, C., and Verwerft, D. (2009), Comparative analysis of the distributional impact of combined changes in direct and indirect taxes and benefits for five European countries, Workpackage 3.6 of Accurate Income Measurement for the Assessment of Public Policies (AIM-AP,EU-Contract no 028412), Leuven.
ABSTRACT

This workpackage contains the actual imputation of expenditure data into the EUROMOD income and taxation datasets for four countries: Belgium, Hungary, Ireland and the UK. The exact imputation method is described in section II. Two adaptations w.r.t. the methods described in workpackage 3.4 have been made: one to improve overall robustness and one to allow for the replication of zero expenditures. The third section discusses the results for the four countries.