Procedures of revenue estimation of changes in the personal income tax are discussed. Using revenue estimates of the … 2006 tax cuts in the personal income tax in Norway as an example, we show that estimates of costs of cuts differ … 56 percent comes back as increased tax revenues from other tax bases and increased personal income tax following from …

Microsimulation models of the LOTTE system are key tools for tax policy-making in Norway and are extensively used in …-behavioral tax-benefit model for personal income tax (LOTTESkatt), a labor supply model (LOTTE-Arbeid), and a model for … microsimulation models, we give examples of how the models are used in practical and academic work. …

The microsimulation model MOSART is used to analyse the long run development in disability and old-age pensions covered …, leading to a growing tax burden on future generations. It is found that among those born before the year 2000, early … generations possess a larger pension wealth (the discounted value of payments and received benefits) as a per cent of life time …

The purpose of this paper is to present an exercise where we identify optimal income tax rules under the constraint of … fixed tax revenue. To this end, we estimate a microeconomic model with 78 parameters that capture heterogeneity in … household data for 1994. The estimated model is for a given tax rule used to simulate the choices made by single individuals and …

development within that framework are limited. Lately, with advances in technical and computational capacity, the microsimulation … dynamic spatial microsimulation model, and discuss the usefulness of prediction intervals for planning. Using data for Norway …