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...

Tax-benefit models provide tools for policy analyses that should enable researchers to focus their attention on formulating policy scenarios and analysing their effects. From the users? and the developers? points of view, numerous characteristics and features are desirable to maximise the...

This paper describes a flexible computing framework designed to create a dynamic microsimulation model, the Life-cycle Income Analysis Model (LIAM). The principle computing characteristics include the degree of modularisation, parameterisation, generalisation and robustness. The paper describes...