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Tax Policy Design and Behavioural Microsimulation Modelling

Name: Tax Policy Design and Behavioural Microsimulation Modelling
Brand: Edward Elgar Publishing Ltd
SKU: 05097535
Price: 160.09 EUR
Availability: InStock
Author: Hielke Buddelmeyer
ISBN: 9781845429140

Hielke Buddelmeyer

John Creedy

Guyonne Kalb

Lingua

Inglese

Libro Rigido

Codice Libristo: 05097535

Casa editrice Edward Elgar Publishing Ltd, febbraio 2007

Tax policy questions may relate to specific problems, concerning perhaps the revenue implications of... Descrizione completa

Codice Libristo: 05097535

392 b

160.09 €

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Tax policy questions may relate to specific problems, concerning perhaps the revenue implications of a particular tax or they may involve an extensive analysis of the cost and redistributive effects of many taxes and transfer payments. This book is concerned with the ways in which tax policy design can be enhanced by the use of a behavioural tax microsimulation model capable of evaluating the effects of planned or actual tax reforms. An advantage of such a large-scale tax simulation model, which reflects the heterogeneity of the population and captures the details of the tax structure, is that it can examine detailed practical policy questions and can provide direct inputs into policy debates. After introducing behavioural models, the authors discuss the role of means testing, several hypothetical policy reforms, actual and proposed reforms and recent modelling developments. "Tax Policy Design and Behavioural Microsimulation Modelling" will be of interest to academics and researchers of economics, econometrics and public finance. It will also be useful reading for policymakers responsible for the formulation of taxation.