Microsimulation tools for the evaluation of fiscal policy reforms at the Banco de España

Olympia Bover (), José María Casado (), Esteban Garcia-Miralles, Roberto Ramos and Jose Labeaga
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José María Casado: Banco de España

No 1707, Occasional Papers from Banco de España

Abstract: This paper presents the microsimulation models developed at the Banco de España for the study of fiscal reforms, describing the tool used to evaluate changes in the Spanish personal income tax and also the one for the value added tax and excise duties. In both cases the structure, data and output of the model are detailed and its capabilities are illustrated using simple examples of hypothetical tax reforms, presented only to illustrate the use of these simulation tools.

Keywords: microsimulation; Spain; personal income tax; value added tax; excise duties (search for similar items in EconPapers)
JEL-codes: C81 D12 H20 (search for similar items in EconPapers)
Pages: 45 pages
Date: 2017-10
New Economics Papers: this item is included in nep-cmp and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:bde:opaper:1707

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