Figari / Sutherland EUROMOD

30 Years of the EU Tax-Benefit Microsimulation Model
Erscheinungsjahr 2026
ISBN: 978-3-032-31414-7
Verlag: Springer International Publishing
Format: PDF
Kopierschutz: 1 - PDF Watermark

E-Book, Englisch, 479 Seiten

Reihe: Economics and Finance (R0)

In 2026, EUROMOD — the European Union’s tax-benefit microsimulation model — marks its 30th anniversary. Established in 1996 as an academic prototype, the model has grown into a central pillar of European social policy analysis. Today, EUROMOD provides a harmonized and transparent framework for assessing the distributional and fiscal effects of tax-benefit policies across EU Member States and partner countries. Its evidence has shaped national debates, informed EU-level policymaking, and contributed to a deeper understanding of income distribution, poverty, labor market incentives, and redistribution.

Over the past three decades, EUROMOD has inspired a vast body of academic research and institutional analysis, producing hundreds of peer-reviewed articles and policy reports. This anniversary volume takes stock of that achievement. It documents the historical evolution of EUROMOD, explains how the model is used in policy processes across Europe, and highlights methodological innovations and future directions in microsimulation.

Bringing together leading scholars and practitioners, the contributions offer a dual perspective: a retrospective account of how EUROMOD became a cornerstone of social policy assessment, and a forward-looking exploration of the model’s next 30 years. The volume includes a curated selection of influential EUROMOD-based studies — spanning diverse topics, countries, and periods — reprinted from leading peer-reviewed journals to showcase the breadth and depth of the model’s scientific impact.

This book provides policymakers, researchers, and students with a unique resource on the development, application, and future potential of microsimulation in the EU. Documenting the foundations and evolution of a tool now used daily by researchers, statistical offices, and policymakers, this book celebrates EUROMOD’s enduring contribution to the science and practice of social policy analysis in Europe and beyond.

Zielgruppe

Research

Autoren/Hrsg.

Figari, Francesco

Sutherland, Holly

Inhaltsverzeichnis

Chapter 01. EUROMOD at 30: a journey back in time and a view towards the future.- Chapter 02. The impact of comparable policies in European countries: microsimulation approaches.- Chapter 03. Towards a European Union Child Basic Income? Within and between country effects.- Chapter 04. Swapping policies: alternative tax-benefit strategies to support children in Austria, Spain and the UK.- Chapter 05. Household incomes and redistribution in the European Union: quantifying the equalizing properties of taxes and benefits.- Chapter 06. Analysing the effects of tax-benefit reforms on income distribution: a decomposition approach.- Chapter 07. Indexing out of poverty? Fiscal drag and benefit erosion in cross-national perspective.- Chapter 08. Dynamic scoring of tax reforms in the European Union.- Chapter 09. Fiscal consolidation and automatic stabilization: new results.- Chapter 10. Work incentives at the extensive and intensive margin in Europe: the role of taxes, benefits and population characteristics.- Chapter 11. The use of hypothetical household data for policy learning: comparative tax-benefit indicators using HHOT.- Chapter 12. The distributional impact of in-kind public benefits in European countries.- Chapter 13. How regressive are indirect taxes? A microsimulation analysis for five European countries.- Chapter 14. Inflation, fiscal policy, and inequality: the impact of the post-pandemic price surge and fiscal measures on European households.- Chapter 15. The design of fiscal consolidation measures in the European Union: distributional effects and implications for macroeconomic recovery.- Chapter 16. Monetary compensation schemes during the COVID-19 pandemic: implications for household incomes, liquidity constraints and consumption across the EU.- Chapter 17. Measuring the size and impact of public cash support for children in cross-national perspective.- Chapter 18. Increased childcare to promote mothers’ employment in selected EU countries.- Chapter 19. Migration and public finance in the EU.- Chapter 20. Flash estimates of income and poverty: EUROMOD’s role and recent developments.- Chapter 21. Simulating wealth-related policies.- Chapter 22. EUROMOD and climate change.- Chapter 23. EUROMOD-spatial. A new model for assessing the fiscal and distributional impact of public policies at local level.- Chapter 24. Simu-survey experiments: a novel use of tax-benefit microsimulation modelling in the context of survey experiments.- Chapter 25. Enhancing tax-benefit modelling functionality: behavioural responses in UKMOD.- Chapter 26. Tax-benefit microsimulation in the Global South: the experience of SAMOD, SOUTHMOD and EUROMOD-based models for Latin America.- Chapter 27. EUROMOD as a tool for advancing social, economic and environmental policy in the European Union.- Chapter 28. EUROMOD: reflections for the next 30 years.

Über Autor(innen)

Francesco Figari  is a full Professor of Public Finance at the University of Eastern Piedmont in Italy and a non-resident fellow at CeRP-Collegio Carlo Alberto, where he coordinates the Master's programme in Welfare: Theoretical Foundations and Data Analysis. He has been involved in developing EUROMOD since 2006, focusing particularly on labour supply modelling. He sits on the EUROMOD Scientific Advisory Board at the European Commission – JRC. His research focuses on analysing the redistributive effects of public policies, the behavioural impacts of policy changes and the resilience of welfare systems to economic crises across Europe. He has published work on poverty, taxation and European welfare systems in leading international journals.

Holly Sutherland  is now emeritus Professor at the University of Essex. She was Director of EUROMOD until October 2018. She has over 30 years' experience designing, building and using such models — the UK model she helped develop in the mid-1980s was among the first anywhere — and has coordinated over 10 international EUROMOD-related projects, participating in many more. She has co-authored and edited five books on microsimulation modelling, and her research has been widely published in economics and social policy journals. She is passionate about making the power of  tax-benefit microsimulation genuinely accessible to all, to inform policy debates at every level, and everywhere.