A prototype multi-country static microsimulation model has been built to simulate tax and social benefits in a number of European countries, as part of a preparatory study to examine the possibility of building a comprehensive EU wide integrated microsimulation model. The countries considered in...

This paper inverts the usual logic of the applied optimal income taxation literature. Standard practice analyzes the shape of the optimal tax schedule that is consistent with a given social welfare function, a statistical distribution of individual productivities that fits available data on...