This model is the result of a project funded by the Chambre des SalariƩs du Luxembourg/CSL, the aim of which is to analyse the impact of various changes in social contributions and direct taxes on the distribution of net income (welfare) and total revenue for Luxembourg. The analysis aims to focus on the resident population as far as distributional and total effects are concerned, with an innovative extension to "cross-border commuters/cross-borders" (these play an important role in Luxembourg). In order to make the two sides of the coin, residents and cross-borders, comparable, we have built two EUROMOD-type models on HFCS data, the latter being also available for cross-borders (active households), which SILC data do not offer. The EUROMOD/HFCS-XB model deals with the cross-borders.
PhL S1_LISER