Microsimulation models of the LOTTE system are key tools for tax policy-making in Norway and are extensively used in …-behavioral tax-benefit model for personal income tax (LOTTESkatt), a labor supply model (LOTTE-Arbeid), and a model for … microsimulation models, we give examples of how the models are used in practical and academic work. …

This study quantitatively evaluates two redistributive policies: the earned income tax credit (EITC) and universal … precautionary savings and reduce capital stock. Furthermore, they may widen wealth inequality because redistribution lowers income …

Nachbildung des Steuersystems wird mit der Technik der Mikrosimulation vollzogen. FiFoSiM enthält weiterhin ein ökonometrisch …

microsimulation (partial equilibrium) model of tax policy with a dynamic general equilibrium (DGE) model of tax policy that can … demographics, and tax-code detail of the microsimulation model and allows this detail to inform a general equilibrium model with a …This paper proposes a method for integrating individual effective tax rates and marginal tax rates computed from a …

We present a general-equilibrium behavioural microsimulation model designed to assess long-run macroeconomic, fiscal … and social consequences of reforms to the tax and transfer system. The behaviour of labour supply is assessed along both …. General-equilibrium feedback effects are simulated by embedding microsimulation in a parsimonious macro model of a small open …

and work incentives. To this end, the study employs SOUTHMOD, the tax-benefit microsimulation model, for six African … progressivity of personal income tax in Ethiopia, South Africa, Tanzania, Uganda, and Zambia; on the other hand, it improves … progressivity in Mozambique. However, it decreases the redistributive effect of personal income tax only in Ethiopia, Tanzania, and …

I assess the macroeconomic and redistributive effects of tax reforms aimed at increasing tax revenue in Spain. To this … involves doubling the average effective tax rate on labor and business income for all individuals whose income is above a … threshold level. I find that this reform reduces the inequality in after-tax income, wealth, and consumption. However, it …

distortionary consequences of the tax system. This tool could be a useful instrument in economic analysis regarding the effects of a …

analyse tax policy reforms, including in particular pension and demographic issues. The main feature of the EDGE-M3 model lies … the greatest extent possible. In particular, it includes the richness of the tax code by means of income tax and social … insurance contribution rate functions estimated using data from the EUROMOD microsimulation model. This feature allows in …