The paper presents an overview of the microsimulation results for selected provisions of the personal income tax system done with EUROMOD for six selected Member States of the European Union (EU): Germany, Austria, Spain, Czech Republic, United Kingdom, and Sweden. These Member States were selected because they belong to different “families of taxation” with different traditions, institutional, historical and cultural factors and developments, and different religious and partisan influences shaping the evolution of (personal income) tax systems.
Addressing target audiences and expressing needs
- To raise awareness and possibly influence policy
- EU and Member State Policy-makers
Result submitted to Horizon Results Platform by MENDELOVA UNIVERZITA V BRNE
