In the microsimulation literature, it is still uncommon to test the statistical significance of results. In this article we argue that this situation is both undesirable and unnecessary. Provided the parameters used in the microsimulation are exogenous, as is often the case in static...

Over the past decades, the growing labour force participation of mothers has rendered the Belgian personal income tax system increasingly outdated. Especially the ‘marital quotient’ system - that allows spouses with monetary income to transfer part of their tax base to a spouse without...