Decoster, André; Loughrey, Jason; O'Donoghue, Cathal; … - In: International Journal of Microsimulation 4 (2011) 2, pp. 41-56
The goal of this paper is to simulate a tax shift from labour to consumption and perform a distributional analysis of the reform. Microsimulation programs are often uniquely focussed on the personal income tax system and on social security contributions and benefits. However, against a political...