Accounting for Tax Evasion Profiles and Tax Expenditures in Microsimulation Modelling. The BETAMOD Model for Personal Income Taxes in Italy

Andrea Albarea (), Michele Bernasconi (), Cinzia Di Novi, Anna Marenzi, Dino Rizzi and Francesca Zantomio
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Andrea Albarea: Department of Economics, Ca' Foscari University, San Giobbe, Cannaregio 873, 30121 Venice, Italy
Michele Bernasconi: Department of Economics, Ca' Foscari University, San Giobbe, Cannaregio 873, 30121 Venice, Italy

International Journal of Microsimulation, 2015, vol. 8, issue 3, 99-136

Abstract: The paper presents the main characteristics of BETAMOD, a static microsimulation model that reproduces the Italian personal income tax (IRPEF), as well as local income taxes, namely the regional and municipal surtaxes, building on a detailed reconstruction of tax legislation. With respect to the vast majority of existing tax microsimulation models, the peculiarities of BETAMOD concern two aspects: the inclusion of a detailed set of tax expenditures, and the estimation of individual-specific tax evasion rates, which account for the total individual income level, its composition in terms of income sources, and the geographical area of residence.

Keywords: Tax-benefit microsimulation; tax evasion; tax expenditures; SILC; Italy (search for similar items in EconPapers)
JEL-codes: C15 C63 H20 H24 H26 H31 (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (24)

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Persistent link: https://EconPapers.repec.org/RePEc:ijm:journl:v:8:y:2015:i:3:p:99-136

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