The aim of this paper is to give a detailed description of TABEITA, the tax-benefit Micro Simulation Model (MSM) developed and maintained at Econpubblica (Center for Research on the Public Sector, Bocconi University) for the analysis of the redistributive impact of the Italian Personal Income...

In this paper we analyze whether Italian families, and especially those with children, would benefit from a tax system defined on a family rather than an individual tax unit. This analysis is performed using TABEITA04, the tax-benefit microsimulation model developed at Econpubblica on a...

We show how classic source-decomposition and subgroup-decomposition methods can be reconciled with regression methodology used in recent literature. We also highlight some pitfalls that arise from uncritical use of the regression approach. Examples are provided using the LIS database