Barrios Cobos, Salvador; Reut, Adriana; Riscado, Sara; … - 2022
-round effects, i.e. the dynamic scoring of tax reforms. We combine a microsimulation model for selected European countries with VAR …In this paper, we propose a novel approach for the ex-ante assessment of tax reforms accounting for second … estimates of macro responses and, exploiting a unique database of tax reforms in the EU, compare our estimates with the real …