Luxembourg Institute of Socio-Economic Research (LISER)
Topics
Family Policies, Other Social Security Benefits, Taxation
Target
Luxembourgish cross-border commuters population
Description
This model is the result of a project funded by the Chambre des Salariés 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.
References
Access to the reports relating to this project is private.
However, Liégeois (2025 - see [*] below) is grounding on them and developing some modelling aspects to be made accessible to a larger audience.
Some presentations of the results can also be shared. The PDF here attached presents an integrated view of residents and cross-borders.
[*] Ph. Liégeois; 2025; Dealing with Residents and Cross-borders in a Tax-benefit Model for Luxembourg; International Journal of Microsimulation; 18(2); 94-123. doi: 10.34196/ijm.00324
Data Source
HFCS data for cross-border commuters, Income Year 2017
Coverage
Cross-border commuters (active households) for Luxembourg as in 2016
Covered period
2017 - 2021