Abstract:
Microsimulation models to study the fiscal impact and the development of micro-founded indicators on enterprise performance require a great deal of information. This is normally scattered in various statistical surveys and administrative sources. Each different data source is conceived to serve different purposes and, in many instances, may refer to different units or different definitions may be used for the same unit. Any attempt to bring together data from different sources has to overcome complex problems in terms of sheer access, and integration and systematisation. The paper shows the analysis of the integration problems that have been faced, the architecture of the integration process that has been adopted. First results bring to the construction of micro-founded indicators and a microsimulation study is carried out to analyze the tax burden on enterprise linked with a performance indicator.