The Development and Uses of Tax and Benefit Simulation Models

Julian McCrae ()
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Julian McCrae: Institute for Fiscal Studies, London, http://www.ifs.org.uk

Brazilian Electronic Journal of Economics, 1999, vol. 2, issue 1

Abstract: A tax and benefit model is a computer program that calculates the effects of possible changes in the fiscal system on a sample of households. This paper aims to outline the uses to which these models have been put in the past and the areas where their use may be developed in the future. It also aims to give an overview of the stages of developing such models.

Keywords: Taxes; Benefits; Microsimulation (search for similar items in EconPapers)
Date: 1999
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