Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/202243 
Erscheinungsjahr: 
2016
Schriftenreihe/Nr.: 
JRC Working Papers on Taxation and Structural Reforms No. 06/2016
Verlag: 
European Commission, Joint Research Centre (JRC), Seville
Zusammenfassung: 
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.
Schlagwörter: 
Fiscal policy analysis
European Semester
survey data
microsimulation
variance estimation
JEL: 
H23
H24
H53
C83
Dokumentart: 
Working Paper

Datei(en):
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