Microsimulation of Social Policy in the European Union: Case Study of a European Minimum Pension
使用欧盟范围的税收福利微观模拟模型，分析欧洲最低养老金政策对最贫困老年人的覆盖效果，指出政策制定需关注贫困群体的识别假设。
While policies to eliminate poverty remain the responsibility of member states, the European Union may have a role to play in setting minimum standards. This paper explores the implications of a European Minimum Pension. A prototype Europe–wide tax benefit microsimulation model is used to examine the distributional impact of the reform, asking how far such a policy is ‘targeted’ on the poorest pensioners. We conclude that the formulation of policy for the protection of Europe’s poorest people requires an appreciation not only of the situation of this group, but also of the assumptions that have been used to identify it.