EconPapers    
Economics at your fingertips  
 

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 Jose Labeaga
Additional contact information
José María Casado: Banco de España
Esteban García-Miralles: Banco de España

No 1707, Occasional Papers from Banco de España, Occasional Papers Homepage

Abstract: 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
Date: 2017-10
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1) Track citations by RSS feed

Downloads: (external link)
http://www.bde.es/f/webbde/SES/Secciones/Publicaci ... /17/Fich/do1707e.pdf First version, October 2017 (application/pdf)

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:bde:opaper:1707

Access Statistics for this paper

More papers in Occasional Papers from Banco de España, Occasional Papers Homepage Contact information at EDIRC.
Bibliographic data for series maintained by María Beiro. Electronic Dissemination of Information Unit. Research Department. Banco de España ().

 
Page updated 2019-09-21
Handle: RePEc:bde:opaper:1707