Microsimulation tools for the evaluation of fiscal policy reforms at the Banco de España
Olympia Bover (),
José María Casado (),
Esteban García-Miralles (),
Roberto Ramos () and
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José María Casado: Banco de España
Esteban García-Miralles: Banco de España
No 1707, Occasional Papers from Banco de España, Occasional Papers Homepage
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)
New Economics Papers: this item is included in nep-cmp and nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:bde:opaper:1707
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