An Introduction to ESPASIM: A Microsimulation Model to Assess Tax-Benefit Reforms in Spain

Horacio Levy, Magda Mercader-Prats and Mercedes Planas

Brazilian Electronic Journal of Economics, 2001, vol. 4, issue 1

Abstract: ESPASIM is a static micro-simulation model of taxes and benefits for Spain. Taking into consideration the information provided by micro-data from a representative sample of Spanish individuals and households, ESPASIM simulates the effect that different tax-benefit policy scenarios would have on the distribution of this population’s. Given the characteristics, circumstances, income and expenditure of each individual, ESPASIM calculates the tax this person would pay and the benefits that he/she would receive under alternative policy systems. This enables one, for example, to calculate the tax payable, and find out who would benefit or be adversely affected by a specific policy, or the impact of different policy scenarios on inequality and poverty. ESPASIM is a user-friendly program, accessible to anyone familiar with the Spanish tax-benefit system and with basic computer knowledge. This paper is an introduction to how ESPASIM works and what it can and cannot do.

Date: 2001
References: Add references at CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://www.beje.decon.ufpe.br/v4n1/levy.htm Full text (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bej:issued:v:4:y:2001:i:1:levy

Ordering information: This journal article can be ordered from
http://www.beje.decon.ufpe.br/

Access Statistics for this article

Brazilian Electronic Journal of Economics is currently edited by Jose Ricardo Nogueira

More articles in Brazilian Electronic Journal of Economics from Department of Economics, Universidade Federal de Pernambuco Contact information at EDIRC.
Bibliographic data for series maintained by Jose Ricardo Nogueira ().