Barrios Cobos, Salvador; Reut, Adriana; Riscado, Sara; … - 2022
-round effects, i.e. the dynamic scoring of tax reforms. We combine a microsimulation model for selected European countries with VAR … approach hinges on the use of a macro-econometric model combined with a microsimulation model which represents a more flexible … second-round revenue impact is found to be small relative to the first-round microsimulation results. …