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Efficiency and equity effects of reforming the British system of direct taxation : a utility-based simulation methodology

Zabalza Martí, Antonio - In: Economica 55 (1988) 217, pp. 21-45

Persistent link: https://www.econbiz.de/10001081310

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Efficiency and Equity Effects of Reforming the British System of Direct Taxation: A Utility-Based Simulation Methodology.

Zabalza, Antonio; Arrufat, Jose Luis - In: Economica 55 (1988) 217, pp. 21-45

The simulation model presented in this paper shows how an estimated utility index, defined over net income and leisure, can be used to replicate labor-supply behavior individual by individual. This methodology is used to evaluate the efficiency and equity effects of two specific (revenue...

Persistent link: https://www.econbiz.de/10005195366