Articles - academic journals
Minimum energy taxes for climate and clean air in the EU: Environmental and distributional impacts
with Toon Vandyck, Mattia Ricci, Luis Rey, Marie Tamba and Fabian Wagner
Energy Economics, 2025 – Link to the article
Short summary: This study explores how implementing minimum energy tax rates across EU member states can simultaneously advance climate and clean-air objectives. Using a macro-micro approach, the study quantifies the expected environmental gains and distributional effects of harmonized tax schemes, and of compensatory measures. The results indicate that carefully designed minimum energy taxes can substantially reduce CO₂ and pollutant emissions while maintaining fairness across income groups, highlighting the role of fiscal coordination in the EU’s green transition.
Bridging climate and social equity: Progressive carbon tax simulations for Belgium
with Floore Bursens, Silvia De Poli and Gerlinde Verbist
Ecological Economics, 2026 – [Link to the article]
Short summary: This paper examines how carbon taxation can be designed to achieve both climate and social objectives. Using Green EUROMOD, a microsimulation model integrating environmental and fiscal policies, the authors simulate alternative carbon tax scenarios (on residential energy and transport) for Belgium. We show that creative policy designs can help aligning decarbonization goals with social fairness, bridging climate action and equity.
Who is "Energy Poor" in the EU?
with Ilda Dreoni
Energy Policy, 2025 – [Link to the article]
Short summary: Analyzes four indicators of energy poverty across the EU. Identifies very limited overlap between measures, highlighting the complexity of defining and addressing energy poverty.
Limiting Prices or Transferring Money?
with Antonio F. Amores, Paola De Agostini, Michael Christl and Silvia De Poli
Energy Economics, 2025 – [Link to the article]
Short summary: Assesses the impact of energy price caps in Germany, the Netherlands and Austria during the 2022–23 crisis. Results show partial mitigation but persistent inequality impacts.
Enforcing Equal Pay for Equal Work in the EU: what would it take?
with Silvia De Poli
Journal of Economic Inequality, 2024 – [Link to the article]
Short summary: Estimates (adjusted) gender pay gaps across EU countries with a novel technique, and simulates the distributional effects of narrowing them. Highlights country differences driven by tax-benefit systems and household composition.
Characterizing the Schooling Cycle
with Barbara Sadaba and Sunčica Vujić
Economic Modelling, 2024 – [Link to the article]
Short summary: Examines the cyclical dynamics of education participation in the UK (1995–2019). Schooling choices respond differently to economic downturns and upturns, with gender heterogeneity.
Inflation, Fiscal Policy, and Inequality
with Antonio F. Amores, Henrique Basso, Johannes Simeon Bischl, Paola De Agostini, Silvia De Poli, Emanuele Dicarlo, Maria Flevotomou, Maximilian Freier, Sofia Maier, Esteban García-Miralles, Myroslav Pidkuyko, Mattia Ricci, Sara Riscado
Review of Income and Wealth, 2024 – [Link to the article]
Short summary: Studies the distributional effects of post-pandemic inflation and government fiscal measures in six Euro Area countries. Shows low-income households were hardest hit, partly cushioned by fiscal support.
The Redistributive Impact of Indirect Taxation in the EU
with Mattia Ricci
Economic Analysis and Policy, 2024 – [Link to the article]
Short summary: Analyzes VAT and excise tax changes in the EU (2010–2019). Consumption taxes became more unequalizing, particularly through housing-related energy taxation.
Taxing Household Energy Consumption in the EU: The tax burden and its redistributive effect
with Antonio F. Amores and Mattia Ricci
Energy Policy, 2023 – [Link to the article]
Short summary: Uses EUROMOD microsimulation to evaluate the burden and redistributive impact of energy taxation across Member States. Shows the importance of country differences in consumption patterns and taxation.
Working Papers (not yet published)
Using Hills' low-income-high-cost approach to shed new light on housing and energy deprivations across EU households with Gemma Riera Mallol and Kateryna Bornukova, JRC Working Paper Series on Taxation and Structural Reforms 01/2026 [Link to the WP] [SUBMITTED/UNDER REVISION]
Green EUROMOD: the environmental extension of the EU's tax-benefit microsimulation model with Silvia De Poli, David Klenert, Antonio F. Amores and Ilda Dreoni, JRC Working Papers on Taxation and Structural Reforms No 04/2026 - [Link to report] [SUBMITTED/UNDER REVISION]
Carbon Taxes on Consumption: Distributional Implications for a Just Transition
with Silvia De Poli and Antonio F. Amores. EUROMOD Working Paper Series – [Link to the WP] [SUBMITTED/UNDER REVISION]
Work in Progress
Inequality: what have we done? A decade after Atkinson's agenda, with Luis Ayala, Amaia Palencia and Gerlinde Verbist
Political Parties and Income Redistribution in the 21st Century, with Adrian Hernandez and Silvia De Poli
Who bears the cost of carbon pricing? Gender differentials in carbon footprint and distributional impact of carbon pricing across Europe, with Denisa Sologon and Alicia Garrido
Green EUROMOD: Environmental impacts by detailed COICOP, with Antonio F. Amores, Silvia De Poli and Richard Wood.
Reports and Policy Papers
Collaboration in Report "Spain Facing the Migration Challenge: Two Possible Futures" with various colleagues / experts [Link to report]
Collaboration in "EUROMOD and Climate Change" chapter of the Book 30 years EUROMOD (forthcoming)
Editor/co-Editor of EUROMOD Country Reports 2024/2025 - Germany 2025 ,2024 EUROMOD Country Report 2024/2025 - Belgium 2025, 2024
Coauthor of EUROMOD Baseline Report (with colleagues), JRC, 2022, 2023, 2024, 2025 – [Link to report]
Author of "Shedding Light on Hidden Deprivations: Time-Income Poverty in Latin America" – UNDP background paper for Human Development Report 2016 "Multidimensional progress: well-being beyond income" – [Link to report]
Coauthor of Impuestos y Gasto Público: Equidad Fiscal en Uruguay – CEPAL, 2016 – [Link to report]
Contributor in "Tiempo urbano, acceso y desarrollo humano" (box 3) – UNDP 2013 (Spanish) – [Link to report]
PhD Thesis
Empirical Essays on the Effects of the Economic Cycle on Human Capital, Health and Fertility
PhD thesis, University of Antwerp, 2019 – [Link to thesis]