(Gender-differentiated) Effects of Changes in Personal Income Taxation
Intereconomics – Review of European Economic Policy, 2019, 54, (3), S.146-154, https://rdcu.be/bFkuW
The design of tax systems has a considerable impact on the personal distribution of income and wealth at the household and
the individual level. Due to gender-differentiated socio-economic conditions, taxation may affect men and women differently.
One of the most important areas of taxation is the personal income tax, which may have a gender-differentiated effect on work
incentives and influence the distribution of paid and unpaid work between men and women. The paper presents an overview of
the microsimulation results for selected provisions of the personal income tax system done with EUROMOD (a tax-benefit microsimulation
model for the European Union) for six selected Member States: Germany, Austria, Spain, Czech Republic, United Kingdom and
Sweden.
JEL-Codes:D31, H21, H24, J16
Keywords:EUROMOD, gender effects, income taxation, microsimulations
Forschungsbereich:Makroökonomie und öffentliche Finanzen – Arbeitsmarktökonomie, Einkommen und soziale Sicherheit